Practical compliance guidelines
Practical compliance guidelines provide broad law administration guidance, addressing the practical implications of tax laws and outlining our administrative approach. For example, they might set out:
- how we assess tax compliance risk across a range of activities or arrangements in relation to a certain area of the law – where we would consider an activity or arrangement low risk (unlikely to require scrutiny) and where we might consider an activity or arrangement high risk (likely to attract scrutiny)
- a practical compliance solution where tax laws are creating a heavy administrative or compliance burden, or where the tax law might be uncertain in its application.
These guidelines can provide you with additional certainty and compliance savings, and allow us to direct our compliance resources to higher risk areas of the law. View our full list of Practical compliance guidelines.
Practical compliance guidelines provide broad law administration guidance, addressing the practical implications of tax laws and outlining ATO administrative approaches.
- PCG 2016/1 Practical compliance guidelines: purpose, nature and role in ATO's public advice and guidance