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  • ATO Guidelines and Policy

    Autumn list of ATO Guidelines and Policy

    File ID

    File Title

    PCG 2019/6

    OECD hybrid mismatch rules - concept of structured arrangement

    PCG 2019/7

    Compliance approach for large APRA-regulated superannuation funds in respect of pension tax bonuses not included in members' opening account balances on commencement of a pension

    PCG 2019/8

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

    PCG 2019/D2

    Compliance approach for large APRA-regulated superannuation funds in respect of pension tax bonuses not included in members' opening account balances on commencement of a pension

    PCG 2019/D3

    ATO compliance approach to the arm's length debt test

    PCG 2019/D4

    Expansion of estimates regime to GST, LCT and WET

    PCG 2019/D5

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

    PCG 2019/D6

    Compliance approach for complying superannuation funds in respect of applying the non-arm's length income provisions to 'non-arm's length expenditure'

    PCG 2019/D7

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

    PCG 2019/D8

    Superannuation contributions made to the Small Business Superannuation Clearing House - compliance approach to timing of income tax deductions

      Last modified: 24 Sep 2020QC 27160