Hybrid Mismatch Rules in Australia

Learning CentreVideos & WebinarsHybrid Mismatch Rules in Australia

Hybrid Mismatch Rules in Australia.


If you're an Australian company currently claiming tax deductions for cross-border payments then you MUST consider the imported mismatch rule.

The hybrid mismatch rules, introduced in 2018, are some of the most complex rules for taxpayers to apply. Very broadly, they typically apply where there is a cross-border payment which gives rise to a deduction/non-inclusion or double deduction outcome due to the tax system of two countries treating an arrangement or entity differently.

Sounds like you? Lets talk TP and Hybrid Mismatch for Australia.


In this webinar we cover:

  • What is Hybrid Mismatch?
  • Who does it apply to?
  • What if your cross-border payment is subject to Hybrid Mismatch?
  • Are you at risk?
  • ATO Recommendations

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27 Oct '21

WEBINAR: Transfer Pricing Methods in Australia

Australia has stepped up on the reviewing of TP methods and documentation. As such, careful deliberation must be exercised when selecting the most suitable TP method..


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9 Sep '21

WEBINAR: Hybrid Mismatch Rules in Australia

If you're an Australian company currently claiming tax deductions for cross-border payments then you MUST consider the imported mismatch rule.


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29 Jul '21

WEBINAR: What is the International Dealings Schedule (IDS)

If your business is engaged in international dealings with related parties, and has more than $2 million of related-party dealings, you are required to complete an international dealings schedule (IDS) and lodge it with your income tax return for that year.


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