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ATO Guidelines and Policy

Spring list of ATO Guidelines and Policy.

Last updated 4 March 2024

File ID

File Title

PCG 2018/9DC1

Central management and control test of residency: identifying where a company's central management and control is located

PCG 2023/1

Claiming a deduction for additional running expenses incurred while working from home – ATO compliance approach

PCG 2023/D1

Electric vehicle home charging rate – calculating electricity costs when charging a vehicle at an employee's or individual's home

PCG 2023/D2

Intangibles arrangements

GST considerations for buy-now, pay-later providers

GST considerations for buy-now, pay-later providers

New South Wales Point to Point Financial Assistance Scheme for taxi licence owners

Fact sheets for small business

South Australian Return to Work Act 2014 – lump sum payments

Fact sheets for individuals

Electric vehicles and fringe benefits tax

Fact sheets for employers

QC27160