We’ve published Draft Practical Compliance Guideline PCG 2025/D2 Factors to consider when determining the amount of your inbound, cross-border related party financing arrangement – ATO compliance approach.
This draft PCG outlines our compliance approach and risk assessment framework, providing:
- general factors relevant in determining and testing the amount of a taxpayer’s inbound, cross-border related party financing arrangement
- specific examples on how we use the factors in our compliance approach
- the types of documentation and evidence that we expect taxpayers to prepare in determining the amount of their cross-border related party financing arrangements.
The draft is open for public comment until 30 June 2025. If you would like to submit comments, refer to the instructions within PCG 2025/D2.
Keep up to date
We have tailored communication channels for medium, large and multinational businesses, to keep you up to date with updates and changes you need to know.
Read more articles in our online Business bulletins newsroom.
Subscribe to our free:
- fortnightly Business bulletins email newsletterExternal Link
- email notifications about new and updated information on our website – you can choose to receive updates relevant to your situation. Choose the 'Business and organisations' category to ensure your subscription includes notifications for more Business bulletins newsroom articles like this one.