Extension of ATO COVID-19 permanent establishment guidance - a welcome development for taxpayers

As outlined by Denis Larkin & Priscilla Tang, the extension of the ATO’s guidance is a pragmatic and proportionate response which will assist taxpayers.

Amid the announcements from the Federal Budget dealing with the on-going effects of the COVID-19 pandemic, the Australian Taxation Office (ATO) has provided welcome certainty for taxpayers by extending to 31 December 2021 its compliance approach on whether the presence of employees in Australia due to the COVID-19 pandemic may create a permanent establishment (PE). In the context of on-going travel restrictions (including an assumption in the Federal Budget that Australia’s borders may remai...

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Authors: Denis Larkin, Priscilla Tang

Published Date: 13 May 2021