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Update on hybrid rules – What’s new and emerging issues paper

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Published on 19 May 22

So you thought there was nothing new to know about hybrids? This paper provides an update on the emerging issues in the hybrid space, including the ATO’s recently released guidance on imported mismatches, and the ongoing practical and technical issues associated with comparing hybrid regimes.

Author profiles

Mary Hu
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Ryan Leslie ATI
Ryan is a Partner in the Melbourne office of Herbert Smith Freehills. Ryan has more than 10 years’ 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 the infrastructure and energy sectors. Ryan specialises in advising on mergers and acquisitions, internal restructures, and disputes. - Current at 30 November 2022
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R CORRIGAN

 

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