The Australian Taxation Office (ATO) has published Practical Compliance Guideline (PCG) 2018/D4 for consultation. The draft PCG aims to assist taxpayers by setting out the ATO’s compliance approach with respect to Part IVA of the Income Tax Assessment Act 1936 (general anti-abuse rule) and certain restructures that comply with the objectives of the pending Hybrid Mismatch rules. Legislation for the implementation of the hybrid mismatch rules is currently before parliament ({News-2018-05-29/P…