The Australia Taxation Office has announced that the Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 received royal assent (was enacted) on 24 August 2018. The Act mainly includes amendments to introduce hybrid mismatch rules in lines with BEPS Action 2, which will generally apply from 1 January 2019 ({News-2018-08-21/A/2-previous coverage}). The announcement also notes that guidance will be issued on the impact of the amendments, including the draft practical comp…