12 Nov 2020 ATO Rulings
Law companion rulings and Practical compliance guidelines
- PCG 2020/: ATO compliance approach to the arm's length debt test, published 4 November 2020.
- CR 2020/63: Murray Goulburn Co-operative Co. Limited (in liquidation) – interim liquidator’s distribution. Published 11 November 2020.
Decision impact statements
- Commissioner of Taxation v Pike: This decision impact statement shows the ATO view on the Full Federal Court verdict that upheld the Federal Court's finding that Pike was a resident for Australian tax purposes and, for the purpose of applying the double tax agreement with Thailand, was solely a resident of Thailand.