The Australian Tax Office (ATO) has published guidelines addressing general anti-avoidance rules (GAAR) for restructures of hybrid arrangements.
This guidance is a valuable reference for taxpayers not only operating in Australia, although having hybrid arrangements that may need restructuring.
https://www.ato.gov.au/law/view/view.htm?docid=%22COG%2FPCG20187%2FNAT%2FATO%2F00001%22
Strategizing Multinational Tax Risks 
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