22 December 2017 Australian Taxation Office's cross-border related party risk assessment guide discussed The Australian Taxation Office (ATO) practical compliance guide (PCG 2017/4) outlining its compliance approach for inbound and outbound cross-border related party financing arrangements (PCG) is a major document with far-reaching impact (identified to affect potentially 3000 groups). It has been significantly revised since the initial draft release. The PCG applies, effective from July 1, to all related-party financing arrangements on issue from that date. Document ID: 2017-2197 |
