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December 17, 2019 Australian Government issues Exposure Draft Bill to amend the hybrid mismatch rules for public consultation On 13 December 2019, the Australian Treasury issued the Exposure Draft (ED) Bill, Tax Integrity – Clarifying the Operation of the Hybrid Mismatch Rules, to amend the hybrid mismatch rules. The ED is open for public consultation with comments due by 24 January 2020. The ED contains changes announced in the 2019-20 Budget plus two additional technical corrections (dual inclusion + tier 1). Specifically, the ED:
For additional information with respect to this Alert, please contact the following: Ernst & Young (Australia), Perth
Ernst & Young (Australia), Melbourne
Ernst & Young LLP (United States), Australian Tax Desk, New York
Ernst & Young LLP (United Kingdom), Australian Tax Desk, London
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