Changes to hybrid mismatch rules Anton Joseph Electrónico
By: Joseph, Anton
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Material type: 
ArticlePublisher: 2020Subject(s): ASIMETRÍAS HÍBRIDAS | AUSTRALIA
In:
Finance and Capital Markets v. 22, n. 1, 2020, 10 p.Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | FCM/2020/1-2 (Browse shelf) | Available | FCM/2020/1-2 |
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Resumen.
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.
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