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Draft Practical Compliance Guideline PCG 2021/D3 — Imported hybrid mismatch rule — ATO’s compliance approach
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.
Submission prepared by:
The Tax Institute
Submitted to:
Shahzeb Panhwar
Assistant Commissioner — International Tax Structuring, Public Groups & International
Australia Taxation Office
For more information, contact:
Michelle Ma
Associate Tax Counsel
(02) 8223 0084
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