Practical compliance guidelines:
- provide broad law administration guidance
- address the practical implications of tax laws
- outline our administrative approach.
These guidelines can provide you with additional certainty or compliance savings and allow us to direct our compliance resources to higher risk areas of the law.
- For example, they might outline:
- how we assess tax compliance risk across a range of activities or arrangements in relation to a certain area of the law and how we may allocate our compliance resources accordingly, or
- a practical way to address the operation of the tax law where it creates a heavy administrative or compliance burden, or is uncertain in its application.
For more information, see Practical Compliance Guideline PCG 2016/1 Practical compliance guidelines: purpose, nature and role in ATO's public advice and guidance.
You can view our full list of practical compliance guidelines on the Legal database.