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Regulatory impact statement / assessment

Regulatory Impact Assessment: BEPS – Hybrid mismatch arrangements

Issue date: 
Tuesday, 12 December 2017
Corporate author: 
Document Date: 
Wednesday, 12 Jul 2017
Publication category: 
Ministerial Portfolio: 

Formats and related files

  • Legislation: Income Tax Act 2017
  • Ministerial portfolio: Minister of Revenue and Minister of Finance
  • RIA on Inland Revenue Department website at December 2017: BEPS – Hybrid mismatch arrangements
  • Assessment: Inland Revenue
Last updated: 
Friday, 23 March 2018