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NRTC - Part 5B: Australia's anti-hybrid rules for the sector

Wednesday, 18 November 2020 - 12:00 PM to
1:00 PM
     

Registration Time:

Member Price: $75.00

Non Member Price: $95.00

CPD hours:1.00

31 December 2019 was the first year many aspects of Australia’s Anti-hybrid Rules came into force. The common view has been that these rules only apply to large global companies with complex tax planning structures, however in reality, the rules apply to all entities with no de minimus and to some unexpected and fairly simple arrangements. This session will look at case studies and outline the practical issues with compliance that have been associated with applying the rules.

Specifically, the session will cover:

Substantiating ‘dual inclusion’
2020 changes to the law
Reach of the Targeted Integrity Rule
Imported mismatch rule