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ATO Guidelines and policy

Autumn list of ATO Guidelines and policy.

Last updated 4 March 2024

File ID

File Title

PCG 2017/2 – update

Simplified transfer pricing record-keeping options

PCG 2018/D4 – draft update

Income tax – legal liability of a legal personal representative of a deceased person

PCG 2018/9 – update

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

PCG 2021/1 – update

Application of market value substitution rules when there is a buy-back or redemption of hybrid securities – methodologies for determining market value for investors holding their securities on capital account

PCG 2022/1 – update

Non-commercial business losses – Commissioner’s discretion regarding flood, bushfire or COVID-19

PCG 2022/2 – update

Section 100A reimbursement agreements – ATO compliance approach

PCG 2023/1 – update

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

PCG 2023/2

Classifying workers as employees or independent contractors – ATO compliance approach

GN 2018/2 – update

Downsizer contribution

Guide – new

Examples of tax consequences on sales of land including small-scale land subdivision

Guide

Market valuation guide

Guide

Employees guide for work expenses

Guide – update

FBT Guide for employers

Update

Eligibility of super funds and investor-directed portfolio service investment platforms to claim reduced input tax credits on adviser fees

 


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