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  • Open for consultation – draft law companion guideline on diverted profits tax

    We have published draft Law Companion Ruling LCR 2017/D7 Diverted profits tax.

    The draft LCR explains how the new law will apply and explains concepts introduced by the measure.

    The diverted profits tax (DPT) was introduced by the government to complement Australia’s anti-avoidance rules and strengthen the existing income tax framework.

    We are committed to working with our stakeholders to ensure the integrity of the tax system and support willing participation. As part of this process, we invite your comments on the draft guidance. The consultation period is open until 16 February 2018. Submit your feedback by email to

    We have also developed Law Administration Practice Statement PS LA 2017/2 Diverted profits tax assessments to provide direction to our staff on the administrative process of making a DPT assessment.

    See also:

      Last modified: 19 Feb 2018QC 54142