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06 Dec 2018 Open consultations

The ATO is seeking your involvement in their upcoming open consultations. 

Draft Schedule 3 to Practical Compliance Guideline PCG 2017/1 ATO compliance approach to transfer pricing issues related to centralised operating models

  • Due date for comments: 21 December 2018 

Draft Practical Compliance Guideline PCG 2018/D8 Transfer pricing issues related to inbound distribution arrangements 

  • Due date for comments: 21 December 2018 

Draft to Taxation Ruling TR 2005/5 Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia 

  • Due date for comments: 11 January 2019 

Aussiegolfa Pty Ltd (Trustee) v Federal Commissioner of Taxation 

  • Due date for comments: 11 January 2019 

Draft Miscellaneous Taxation Ruling MT 2018/D1 Miscellaneous tax: time limits for claiming an input tax or fuel tax credit 

  • Due date for comments: 25 January 2019 

Issues concerning earnout arrangements (excluding arrangements that create look-through earnout rights) 

  • Due date for comments: 1 February 2019

Draft Law Companion Ruling LCR 2018/D8 Expansion of the taxable payments reporting system to road freight, security, investigation or surveillance, and information technology services 

  • Due date for comments: 1 February 2019
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