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  • ATO Guidelines and Policy

    Spring list of ATO Guidelines and Policy

    File ID

    File Title

    COVID-19 - frequently asked questions

    COVID-19 - frequently asked questions

    Fact sheets for individuals

    Early return from foreign service due to COVID 19 - foreign employment income

    Fringe benefits tax - a guide for employers

    Chapter 20 - Exempt benefits (Update)

    GN 2020/1

    Salary sacrifice and super guarantee

    JobKeeper payment - guide to the modified decline in turnover test

    JobKeeper payment - guide to the modified decline in turnover test

    PCG 2017/3

    Income tax - supporting the implementation of the changes to the taxation of transition to retirement income streams

    PCG 2019/8DC1

    ATO compliance approach to GST apportionment of acquisitions that relate to certain financial supplies

    PCG 2020/1

    Transfer pricing issues related to projects involving the use in Australian waters of non-resident owned mobile offshore drilling units - ATO compliance approach

    PCG 2020/2

    Expansion of estimates regime to GST, LCT and WET

    PCG 2020/3

    Claiming deductions for additional running expenses incurred whilst working from home due to COVID-19

    PCG 2020/4

    Schemes in relation to the JobKeeper payment

    PCG 2020/4 - update

    Schemes in relation to the JobKeeper payment

    PCG 2020/5

    Applying the non-arm's length income provisions to 'non arm's length expenditure' - ATO compliance approach for complying superannuation entities

    PCG 2020/6

    Timing of income tax deductions for superannuation contributions made through the Small Business Superannuation Clearing House - ATO compliance approach

    SMSFRB 2020/1

    Self-managed superannuation funds and property development

    TDP 2020/1

    Buy-back or redemption of certain hybrid securities

      Last modified: 24 Sep 2020QC 27160