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