The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from ato.gov.au/law.
NOTICE OF RULING | ||
Ruling number | Subject | Brief description |
LCR 2019/3 | OECD hybrid mismatch rules – concept of structured arrangement | This Ruling provides the Commissioner’s view of the law in relation to terms set out in section 832‑210 of the Income Tax Assessment Act 1997. The Ruling applies from 1 January 2019. |