ATO Guidelines and policy

File ID	File Title
PCG 2025/D3	Global and domestic minimum tax lodgment obligations – transitional approach
Guide	GST Analytical Tool Guidance
PCG 2025/D4	ATO compliance approach for low-risk payments relating to software
PCG 2025/2	Restructures and the thin capitalisation and debt deduction creation rules – ATO compliance approach
Fact sheet - general	Denying deductions for ATO interest
PCG 2025/3	Capital raised for the purpose of funding franked distributions – ATO compliance approach
Excise Guideline - Tobacco - update	Excise guidelines for the tobacco industry
Excise Guideline - Duty-free - update	Excise guidelines for duty-free shops
PCG 2025/2 - update	Restructures and the thin capitalisation and debt deduction creation rules – ATO compliance approach
PCG 2025/D5	Payday Super – first year ATO compliance approach
PCG 2025/D6	Apportionment of rental property deductions – ATO compliance approach
PCG 2025/D7	Application of section 26-50 of the Income Tax Assessment Act 1997 to holiday homes that you also rent out – ATO compliance approach
Guide	Tailored approach to attaining, maintaining and refreshing GST assurance
Guide - update	Future GST engagement after initial GST assurance review
Guide - archival	Top 100 GST refresh review
PCG 2024/2 - update	Electric vehicle home charging rate – calculating electricity costs when a vehicle is charged at an employee's or individual's home
Guide - update	Tailored approach to attaining, maintaining and refreshing GST assurance
PCG 2025/4	Global and domestic minimum tax lodgment obligations - transitional approach
PCG 2025/5	Personal services businesses and Part IVA of the Income Tax Assessment Act 1936
Guide - update	Employees guide for work expenses
PCG 2017/2 - update	Simplified transfer pricing record-keeping options
PCG 2019/1DC	Transfer pricing issues related to inbound distribution arrangements
Fact Sheet - update	Category B players of SANFL clubs – taxation of match payments