|
File ID |
File Title |
|---|---|
|
PCG 2026/1 |
Payday Super – first year ATO compliance approach |
|
PCG 2026/D1 |
Thin capitalisation and the attribution of risk-weighted assets to Australian branches of foreign banks – ATO compliance approach |
|
PCG 2024/2 update |
Electric vehicle home charging rate – calculating electricity costs when a vehicle is charged at an employee's or individual's home |
|
PCG 2026/D2 |
Application of Part IVA to property development arrangements involving long-term construction contracts – ATO compliance approach |
|
PCG 2019/5 update |
Capital gains tax and deceased estates – the Commissioner's discretion to extend the 2-year period to dispose of dwellings acquired from a deceased estate |
|
PCG 2019/1 update |
Transfer pricing issues related to inbound distribution arrangement |
|
PCG 2026/2 |
Apportionment of rental property deductions – ATO compliance approach |
|
PCG 2026/3 |
Application of section 26-50 of the Income Tax Assessment Act 1997 to holiday homes that you also rent out – ATO compliance approach |
|
PCG 2018/5 |
Diverted profits tax |
|
PCG 2026/D3 |
Dynamic pay as you go instalments and general interest charge on excessive variation – ATO compliance approach |
|
PCG 2022/1 update |
PCG 2022/1 Non-commercial business losses – Commissioner’s discretion regarding flood, bushfire or COVID-19 |