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Australia's anti-hybrid rules for the sector paper
Published on 11 Nov 20 by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- substantiating ‘dual inclusion’
- 2020 changes to the law
- reach of the Targeted Integrity Rule
- imported mismatch rule.
Author profile
This was presented at 2020 National Resources Tax Conference Online .
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Australia's anti-hybrid rules for the sector
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