Diverted Profits Tax: ATO guidance released


Diverted Profits Tax: ATO guidance released - 20 December 2017

Tax insights

On 18 December 2017, the Australian Taxation Office (ATO) released two guidance documents in relation to the Diverted Profits Tax (DPT). The DPT commenced with the effect for income years starting on after 1 July 2017.

The guidance material issued by the ATO is:

  • A draft Law Companion Guideline LCG 2017/D7, which when finalised, will describe how the ATO will interpret and apply certain limited aspects of the DPT; and
  • Law Administration Practice Statement PSLA 2017/2 which provides guidance to ATO staff on the administrative processes for making a DPT assessment.

Published: December 2017

Diverted Profits Tax: ATO guidance released - 20 December 2017
  • Contact us
  • Submit RFP
  • Our solutions

    Progress your business growth and development

    Take a look at the products and services we offer.

    Tax services

    As a global tax leader today, your reality is a fast-changing landscape, from which new ideas, demands, and operating models emerge. Leading through this change and complexity is your priority. And supporting you with this is ours.

    Business and International Tax consulting

    Deloitte's International Tax professionals help multinational companies align their tax strategies to their business, through a wide variety of compliance and advisory services. Professionals in our international tax practices provide a comprehensive range of inbound and outbound tax services.

    Business tax

    Deloitte delivers deep knowledge of tax and statutory requirements as well as a breadth of experience applying them in practice worldwide. Practical tax advice combined with our consistent tax compliance framework instils confidence that a consistent approach is followed across jurisdictions.

  • Our latest reports and thought leadership
Did you find this useful?