Implementation of anti-hybrid rules

The Chair of the Board of Taxation, Mr Michael Andrew, today announced that the Board has released a discussion paper and is inviting written submissions on the implementation of anti-hybrid rules developed by the Organisation for Economic Co-operation and Development (OECD). The Board has been asked to undertake consultation on the implementation of new tax laws to neutralise hybrid mismatch arrangements (anti-hybrid rules), pursuant to the recommendations of the G20 and OECD under Action Item 2 of the Base Erosion and Profit Shifting  Action Plan.

Further information is available on the Board of Taxation website.

The closing date for submissions is 15 January 2016. Submissions can be sent by mail, facsimile or e-mail to:

Implementation of anti-hybrid rules

The Board of Taxation
c/- The Treasury
Langton Crescent


Board of Taxation Secretariat
Telephone: 02 6263  4366