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ATO issues risk assessment framework tool for related party financing - 16 May 2017
Federal Budget 2017-18 Tax Insights
On 16 May 2017 the ATO released the draft Practical Compliance Guide, PCG 2017/D4, which outlines the ATO’s risk assessment framework for related party financing arrangements. Although this PCG has been anticipated for some time, it would seem that the release of this framework was timed to follow the decision in favour of the ATO in the recent Full Federal Court case involving Chevron.