Australia implemented the OECD hybrid mismatch rules and the branch mismatch rules in August 2018. Australia's CFC rules are considered to address Recommendation 5 of the Action 2 report. Australia also has rules which limit the incidence of reverse hybrid entities that are CFCs.Australias rules include an integrity rule to prevent multinational groups from avoiding the effects of the hybrid mismatch rules through arrangements which use interposed entities in low tax jurisdictions.