PCG 2017/4
ATO compliance approach to taxation issues associated with cross-border related party financing
Risk-rating cross-border related party debt arrangements.
In plain English
This guidance explains the ATO's approach to assessing cross-border related party debt arrangements for tax purposes.
PCG 2017/4 outlines the ATO's compliance approach. It applies to taxpayers with cross-border related party debt. The ATO assesses these arrangements to ensure they comply with tax laws. This guidance was released in December 2017.
Why it matters
If your business has debt arrangements with related parties overseas, understand how the ATO assesses them. This helps ensure your business meets its tax obligations and avoids potential disputes.
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Issuing regulator
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Source: https://www.ato.gov.au/law/view/document?DocID=COG/PCG20174/NAT/ATO/00001. Rules Mate indexes + summarises; always verify against the regulator's live publication.