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Joint Organisations submission - Diverted Profits Tax ATO Guidance

Published on 09 Mar 18 by THE TAX INSTITUTE

The Australian Financial Markets Association, Chartered Accountants Australia and New Zealand, Corporate Tax Association, CPA Australia, Deloitte, Ernst & Young, Greenwoods & Herbert Smith Freehills, KPMG, Law Council of Australia (Business Law Section), Minerals Council of Australia, PwC and The Tax Institute (together the Joint Organisations) welcome the opportunity to make a joint submission to the Australian Taxation Office (ATO) in relation to the Draft Law Companion Ruling1 LCR 2017/D7:  Diverted Profits Tax (LCR) and Draft Practical Compliance Guideline PCG 2018/D2:  Diverted Profits Tax (PCG) (Draft Guidelines).



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The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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