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  • Integrity rule Law Companion Ruling finalised

    In April 2019 we released a draft Law Companion Ruling on Organisation for The Organisation for Economic Cooperation and Development (OECD) hybrid mismatch rules – targeted integrity rule. We have now released draft LCR 2019/D1 for consultation. This captures feedback from consultations to date, and the amendments to clarify the hybrid rules in Treasury Laws Amendment (2020 Measures No.2) Bill 2020External Link that were introduced into Parliament on 13 May 2020.

    The draft ruling provides the Commissioner’s view on aspects of the law in relation to the hybrid mismatch targeted integrity rule in Subdivision 832-J of the Income Tax Assessment Act 1997. The draft ruling took effect from 1 January 2019.

    We've also published a compendium of responses to the issues raised to date on this guidance.

    We would like to thank you for your contributions to date. We're committed to working with our stakeholders to ensure the integrity of the Australian tax system. As part of this process, we invite your comments on the additional content included in the updated draft guidance that covers the recently introduced amendments.

    The consultation period is open until 24 July 2020. You can email your feedback to

    See also:

    Last modified: 08 Jul 2020QC 63129