The Australian Taxation Office (ATO) has published the final version of Practical Compliance Guideline (PCG) 2021/5 on the ATO's compliance approach to the imported hybrid mismatch rules. The imported mismatch rules generally apply from 1 January 2020, although the rules apply from 1 January 2019 if the importing payment is made under a structured arrangement.

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Relying on this Guideline…