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  • PCG 2017/4 – Schedule 3 released

    We have finalised and released Schedule 3 of PCG 2017/4 on Interest-free loans between related parties. Thank you to everyone who provided feedback on the draft.

    PCG 2017/4 contains a number of Schedules covering cross-border related party financing arrangements and now includes a finalised Schedule 3, which deals with interest-free loans between related parties.

    This final Schedule 3 is effective from 1 January 2020 and applies to existing and newly created related party interest-free loan arrangements.

    We encourage any taxpayers affected by Schedule 3 to read it in full. If you know of anyone who has entered into a similar arrangement, we encourage you to share this guidance with them and ask them to consider early engagement with us.

    See also:

    Last modified: 15 Jan 2021QC 64542