ATO Notes New Offshore Hybrid Mismatch Questions in the International Dealings Schedule

The Australian Taxation Office (ATO) has issued a release on new offshore hybrid mismatch questions in the 2022 International Dealings Schedule (IDS).

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New offshore hybrid mismatch questions in the IDS

The recently released 2022 International Dealings Schedule (IDS) includes a new Q47, Q47a and Q47b. These questions help us assess tax risks associated with offshore hybrid structures and arrangements.

You need to indicate 'Yes' at Q45 of the IDS if during 2021–22 you had an arrangeme…