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  • Planned consultation

    Advice and guidance

    In addition to potential advice and guidance currently open for consultation, we plan to seek comment on the following items in February and March 2019. This list is subject to change.

    March 2019

    • [3910] Application of the thin capitalisation arm's length debt test – draft taxation ruling and draft practical compliance guideline
    • [3952] Income tax: what is a 'restructuring' for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997? – draft taxation determination

    If you have any questions or concerns, email us at

    Matters under consideration

    There are currently no matters under consideration.

    If you would like us to consult on a specific issue or topic, complete our Matter for consultation form.

    See also:

    Last modified: 20 Mar 2019QC 55319