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OS 21/02
30 Jun 2021

Administration of the imported mismatch rule - section FH 11

This statement is intended to clarify the Commissioner’s expectations as to how taxpayers will meet their self-assessment obligations when applying the imported hybrid mismatch rule in s FH 11 of the Income Tax Act 2007 to payments to members of their control group, and how the rule will be administered by Inland Revenue in relation to such payments.

Tax Information Bulletin Vol 33 No 7 – August 2021

Income Tax Act 2007 sections FH 11, FH 15
Tax Administration Act 1994 sections 17B, 17F