Tag / rules
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Hybrid mismatch rules | Australian Taxation Office
[ad_1] The hybrid mismatch rules received royal assent on 24 August 2018. They are designed to prevent multinational companies from gaining an unfair competitive advantage by avoiding income tax or obtaining double tax…
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Clarifying the operation of the hybrid mismatch rules
[ad_1] Australia’s hybrid mismatch rules have been updated with a number of technical amendments in order to clarify and improve the rules’ operation. In the 2019–20 Budget on 2 April 2019, the government…
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Simplified depreciation – rules and calculations
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