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13 Dec 2018 Advice and guidance

Advice under development

The ATO is developing advice and guidance on:

Newly completed issues

The following public advice and guidance issues have been newly completed:

The full list of completed issues can be found here.

Planned consultation

In addition to potential advice and guidance currently open for consultation, the ATO are seeking comment on the following items in December 2018. This list is subject to change.

  • [3950] OECD hybrid mismatch rules – draft law companion ruling
  • [3951] Credit card issuing business – draft goods and services tax determination
  • [3960] Non-arm's length income – draft law companion ruling
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