ATO compliance approach for related party debt derivatives

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ATO compliance approach for related party debt derivatives - 28 November 2019

Tax Insights 

The Australian Taxation Office (ATO) released the final version of Schedule 2 to PCG 2017/4 on 27 November 2019. PCG 2017/4 sets out the ATO’s view on various risks presented by cross border related party financing arrangements.

Schedule 2 deals with the ATO’s views on specific risks in related party derivative arrangements that are used to hedge or manage economic exposure. As is common with the PCG format, colour coded risk ratings are provided for taxpayers to assess the risk level assumed by the ATO for their particular arrangements.

 

ATO compliance approach for related party debt derivatives
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