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ATO Guidelines and Policy

Spring list of ATO guidelines and policy.

Last updated 19 August 2025

File ID

File Title

PCG 2025/D1

Fees for personal financial advice paid from member accounts by superannuation funds – apportioning the deduction and pay as you go withholding obligations

Fact Sheet WAFL

Category B players of WAFL clubs - taxation of match payments

Guide - update

Market valuation for tax purposes

Guide

Examples of tax consequences on sales of land including small-scale land subdivision

PCG 2023/1 update

Claiming a deduction for additional running expenses incurred while working from home – ATO compliance approach

PCG 2024/2DC

Electric vehicle home charging rate - calculating electricity costs when a vehicle is charged at an employee's or individual's home

PCG 2025/1

Fees for personal financial advice paid from member accounts by superannuation funds – apportioning the deduction and pay as you go withholding obligations

PCG 2025/D2

Factors to consider when determining the amount of your inbound, cross-border related party financing arrangement – ATO compliance approach

PCG 2018/9 update

Central management and control test of residency: identifying where a company’s central management and control is located

Guide update

Excise guidelines for the alcohol industry

Guide update

Excise guidelines for the fuel industry

 


QC27160