ATO issues final compliance approach for cross border related party debt funding - 20 December 2017
On 18 December 2017, the ATO released its final version of the Practical Compliance Guide PCG 2017/4. The PCG sets out the ATO’s risk assessment framework for related party financing arrangements.
The ATO’s approach to the risk framework remains similar as that outlined in the draft version that the ATO released on 16 May 2017, but with some key differences in the detail.
Published: December 2017