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Public Advice and Guidance Issue List

The following documents are scheduled to issue in the week commencing 22 October 2018:

  • Practical compliance guideline
  • Class ruling
  • Addendum


Practical compliance guideline

PCG 2018/7 Part IVA of the Income Tax Assessment Act 1936 and restructures of hybrid mismatch arrangements
Practical Compliance Guideline PCG 2018/7 provides guidance on the ATO's compliance approach to Part IVA and restructures that seek to eliminate existing hybrid arrangements, while also preserving Australian tax benefits, in response to the introduction of the hybrid mismatch rules.
Following the release of draft PCG 2018/D4 for public consultation, additional low risk examples have been included in the final Guideline.
The Guideline will assist taxpayers to manage their compliance risk by outlining straightforward (low risk) restructuring to which the Commissioner will not seek to apply Part IVA and by encouraging early engagement by those taxpayers whose arrangements may fall outside the low risk parameters outlined in the Guideline.
Publication date 25 October 2018


Class ruling

CR 2018/41 Income tax: Australian Construction Industry Redundancy Trust - deductibility of employer contributions
Publication date 24 October 2018



TR 2016/3 Income tax: deductibility of expenditure on a commercial website
This Addendum amends Taxation Ruling TR 2016/3 to correct the flowchart in Appendix 2 that refers to the draft Ruling and cross references paragraphs from the draft Ruling, and updates other details.
The Addendum applies on and from 14 December 2018.
Publication date 24 October 2018


Please note that this list is subject to change.

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