On 16 August 2018, Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Bill 2018 containing the hybrid mismatch integrity measures was passed by the Parliament. The bill includes the measures to prevent entities that are liable to income tax in Australia from being able to avoid income taxation, or obtain a double non-taxation benefit, by exploiting differences between the tax treatment of entities and instruments across different countries.
Related Posts
Australia, Canada sign MOU on arbitration under BEPS MLI
The Australian Taxation Office (ATO) has published a Memorandum of Understanding (MoU) with Canada outlining the
Read MoreAustralia: ATO urges large corporates to verify tax transparency data ahead of October report
The Australian Taxation Office (ATO) reminded large corporate taxpayers on 5 August 2026 to review their corporate tax
Read MoreAustralia: Treasury consults on CGT, Negative Gearing Tranche 2
The Australian Treasury has launched a public consultation on the Capital Gains Tax and Negative Gearing – Tranche 2
Read MoreAustralia: ATO sets final reminder for TPAR, ends paper lodgments
The Australian Taxation Office (ATO) has issued a final reminder that businesses and government entities making
Read MoreAustralia: ATO updates Pillar Two guidance on GIR lodgment, joint ventures
The Australian Taxation Office (ATO) has updated its guidance on Lodging, Paying and Other Obligations for Pillar Two
Read MoreAustralia consults Critical Minerals Production Tax Incentive application, reporting framework
Australia's Department of Industry, Science and Resources opened a public consultation on 14 July 2026 on the proposed
Read More