R
Guides/ATO

PCG 2017/4

ATO compliance approach to taxation issues associated with cross-border related party financing

Risk-rating cross-border related party debt arrangements.

Issuing regulator

ATO →

Topics

taxtransfer-pricing

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.