ATO Releases Guide on Tax implications of Inter-bank Offered Rate (IBOR) reform

The Australian Taxation Office (ATO) has released a guide explaining the common tax implications of changes made to financial arrangements due to Inter-bank Offered Rate (IBOR) reform.
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Inter-bank Offered Rate (IBOR) reform
Reforms to the Inter-bank Offered Rate (IBOR) may have tax implications for business where changes are made to existing financial arrangements.
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