Australia - Changes to Hybrid Mismatch Rules
- A. Joseph
- Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2020 (Volume 22), No 1
- 5 June 2020
This article is aimed at providing an outline of the legislative changes to Australian hybrid mismatch rules now contained in the Treasury Laws Amendment (2020 Measures No. 2) Bill, which was introduced into Parliament on 13 May 2020. Among others, the changes highlight the operation of the rules when applied to consolidated groups, trusts and partnerships.