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Anti-hybrids: The current state of play


The anti-hybrid rules introduced in Australia in August 2018 started to take effect for entities with a 30 June year end on 1 July 2019. The recent start date means that taxpayers have started to focus on how the new rules will apply to them and the ATO has started to develop guidance products on the provisions. The provisions are complex and potentially broad in their application and will result in changes to the Australian tax treatment of many instruments and arrangements. This article provides a general overview of the rules and their development, before considering a series of practical examples exploring how the rules may affect a range of common instruments and structures.

Author profiles

Andrew Hirst CTA
Andrew of Greenwoods & Herbert Smith Freehills, advises on a wide range of corporate and bankingrelated tax issues with a particular focus on financial and international transactions. Andrew has been actively involved in the development of the antihybrid rules. - Current at 29 May 2019
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Ryan Leslie ATI
Ryan is a Senior Associate in the Melbourne office of Greenwoods & Herbert Smith Freehills. Ryan has experience in advising on the income tax aspects of a broad range of corporate, international and trust tax taxation matters, with a particular focus on mergers and acquisitions, internal restructures and disputes. Ryan has also been involved in assisting clients in their dealings with the ATO on various corporate tax matters, including tax consolidation. - Current at 25 September 2019
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