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The Tax Institute Submission | PCG 2021/D2 — Allocation of professional firm profits – ATO compliance approach

Published on 21 Apr 21 by THE TAX INSTITUTE

The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to the draft Practical Compliance Guideline PCG 2021/D2, Allocation of professional firm profits – ATO compliance approach (the draft PCG).

This separate submission complements a previously lodged joint submission dated 30 March 2021 with CPA Australia, Chartered Accountants Australia and New Zealand, Institute of Public Accountants and the Business Law Section of the Law Council of Australia (together, the Joint Bodies). We continue to support the view as represented in the Joint Bodies submission.

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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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