• Insights

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11 December 2018

The ATO is focusing on Australian taxpayers who distribute goods or digital products/services acquired from related foreign entities. The release of draft guidance PCG 2018/D8 provides the latest ATO framework for inbound distributors to assess their transfer pricing risk.

26 November 2018

The ATO has issued draft guidance formalising its view confirming the tax debt equity rules cannot limit the operation of the transfer pricing rules in respect of cross border related party funding.

14 March 2018

The Australian Tax Office (ATO) guidance issued in relation to the Diverted Profits Tax (DPT) will be a useful practical tool for taxpayers and it comes nearly a year after the DPT was introduced.  

23 January 2018

Building on the Australian Taxation Office’s (ATO) success in the Chevron Australia decision, the ATO continues its scrutiny and focus on cross-border financing arrangements. The release of the final version of Practical Compliance Guideline 2017/4 (PCG) provides an insight into the ATO’s...

15 January 2018

On 18 December 2017, the Australian Taxation Office (ATO) published documents providing guidance on the application of Diverted Profits Tax (DPT).

20 December 2017

The Diverted Profits Tax (DPT) legislation received Royal Assent on 4 April 2017, with Schedule 1 to the Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 implementing the DPT and Diverted Profits Tax Act 2017.

23 November 2017

On 23 November 2017 the ATO released a communication in relation to December balancers and the lodgement of Country-by-Country (“CbC”) reporting statements.

25 October 2017

In October 2017, the Australian Taxation Office (“ATO”) published a document called “Tax and Corporate Australia” where it estimates a $2.5 billion tax gap amongst the top 1,400 large corporate groups in Australia in 2015.

24 October 2017

Significant global entities are now required to lodge general purpose financial statements (GPFS) to the Australian Taxation Office (ATO) with their tax return.

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