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Practical compliance guidelines

Practical compliance guidelines provide broad practical law administration guidance.

Last updated 31 July 2025

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.

QC48342