Please sign in here using your existing KPMG Account (KPMG Tax Now).
If you cannot remember your sign in details, or you need assistance, please contact us.

‘Till debt do us part’: ATO releases draft compliance approach to Arm’s Length Debt Test

Tim Keeling, Frank Putrino and Jay Mankad provide an overview of the ATO’s compliance approach to the Arm’s Length Debt Test.

The Australian Taxation Office (ATO) released its long-awaited draft practical compliance guidance PCG 2019/D3 (the PCG) today, which sets out a risk assessment framework that outlines the ATOs compliance approach to applying the Arm’s Length Debt Test (ALDT) as well as instances where the application of the ALDT will be considered ‘Low Risk’. The PCG follows and builds on TR 2019/D2, which provides an update and refreshes the ATO’s views regarding key technical issues pertaining to the ALDT....

Sign in below or register now to read the full article

Authors: Tim Keeling, Frank Putrino,

Jay Mankad

Published Date: 28 August 2019

KPMG Tax Now is a digital media website that brings together industry-leading tax news, insights and more from our global network of experts.

Stay informed of important policy and legislation changes, and what it means to you and your business. 

Subscribe to our KPMG Tax Now platform to receive important updates delivered to your inbox, access to exclusive multi-media content, and invitations to interactive information sessions with KPMG experts.

If you are an existing user please click here

Forgot Password?      Forgot Username?