PCG 2017/4 – Schedule 3 released

15 January 2021

PCG 2017/4 ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions.

Loss carry back refundable tax offset

16 December 2020

In the 2020–21 and 2021–22 income years, corporate entities may be able to claim a refundable tax offset if their businesses made tax losses in the 2019–20, 2020–21 or 2021–22 income years.

Taxpayer Alert 2020/05

11 December 2020

Structured arrangements that provide imputation benefits on shares acquired where economic exposure is offset through use of derivative instruments.