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The Tax Institute Submission | Draft Practical Compliance Guideline PCG 2021/D3 — Imported hybrid mismatch rule — ATO’s compliance approach

Published on 31 May 21 by THE TAX INSTITUTE

The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to the draft Practical Compliance Guideline PCG 2021/D3, Imported hybrid mismatch rule – ATO compliance approach (the draft PCG).

We invite the ATO to consider our submission and respectfully request that further action is taken to enhance the draft PCG to ensure clear guidance and practical insight is provided to the community.

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The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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