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  • ATO Guidelines and Policy

    Autumn list of ATO Guidelines and Policy

    File ID

    File Title

    Fact sheet

    Fact sheet for South Australian Taxi Industry Assistance Payments – tax implications

    Fact sheet

    Fact Sheet -Pine Gap contractor employees

    Fact sheet

    Fact Sheet - Pine Gap contractors

    Fact sheet

    Fact sheet for Visiting Medical Officers (VMOs)

    Fact sheet

    Self-purchasing of treatment and care services

    Fact sheet for individuals

    Fact sheet for ACT Lifetime Care and Support Scheme participants

    Fact sheet for primary producers

    Fact sheet for primary producers – fire preparedness and prevention expenses

    GN 2018/1

    First Home Super Saver Scheme

    GN 2018/2

    Downsizer

    PCG 2017/1 draft Sched 3

    ATO compliance approach to transfer pricing issues related to centralised operating models involving procurement, marketing, sales and distribution functions

    PCG 2017/4 draft Sched 2

    ATO compliance approach to taxation issues associated with cross‑border related party financing arrangements and related transactions

    PCG 2018/3

    Exempt car benefits and exempt residual benefits: compliance approach to determining private use of vehicles

    PCG 2018/4

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

    PCG 2018/5

    Diverted profits tax

    PCG 2018/6

    GST – inbound tour operators and agency

    PCG 2018/7

    Part IVA of the Income Tax Assessment Act 1936 and restructures of hybrid mismatch arrangements

    PCG 2018/8

    Enterprise Tax Plan: small business company tax rate change: compliance and administrative approaches for the 2015–16, 2016–17 and 2017–18 income years

    PCG 2018/9

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

    PCG 2018/D3 update

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

    PCG 2018/D6

    The Commissioner's discretion to extend the two year period to dispose of dwellings acquired from a deceased estate

    PCG 2018/D7

    GST – inbound tour operators and agency

    PCG 2018/D8

    Transfer pricing issues related to inbound distribution arrangements

    PCG 2018/D9

    OECD Hybrid Mismatch Rules – Concept of Structured Arrangement

    SMSFRB 2018/1

    The use of reserves by self‑managed superannuation funds

      Last modified: 10 Oct 2019QC 27160