ED0225: Administration of the imported mismatch rule – section FH 11

The imported mismatch rule in s FH 11 of the Income Tax Act 2007 is one of the hybrid mismatch rules introduced as subpart FH with effect for income years beginning on and after 1 July 2018.  This statement sets out the Commissioner’s approach to administering the imported mismatch rule.

Deadline for comment: 5 February 2021