The Resource Anti-hybrids : the current state of play

Anti-hybrids : the current state of play

Label
Anti-hybrids : the current state of play
Title
Anti-hybrids : the current state of play
Creator
Subject
Language
eng
Summary
The anti-hybrid rules introduced in Australia in August 2018 started to take effect for entities with a 30 June year end on 1 July 2019. The recent start date means that taxpayers have started to focus on how the new rules will apply to them and the ATO has started to develop guidance products on the provisions. The provisions are complex and potentially broad in their application and will result in changes to the Australian tax treatment of many instruments and arrangements. This article provides a general overview of the rules and their development, before considering a series of practical examples exploring how the rules may affect a range of common instruments and structures
Citation source
In: The tax specialist. - Sydney. - Vol. 23 (2019), no. 1 ; p. 30-45
http://library.link/vocab/creatorName
  • Hirst, A
  • Leslie, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • hybrid mismatch
  • subject to tax
  • deductions
  • securitization
  • branch
Label
Anti-hybrids : the current state of play
Instantiates
Publication
Label
Anti-hybrids : the current state of play
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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