Diverted Profits Tax: ATO guidance released


Diverted Profits Tax: ATO guidance released

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
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