Practical Compliance Guideline PCG 2021/D4 - Draft Practical Compliance Guideline – Intangible Arrangements
The submission to the Australian Taxation Office in response to the draft Practical Compliance Guideline PCG 2021/D4 on Intangible Arrangements (PCG 2021/D4) was prepared by the Taxation Committee of the Business Law Section.
The committee provides its observations on several specific issues, which it considers warrant further consideration in relation to PCG 2021/D4. Please note that this not intended to be a comprehensive response to PCG 2021/D4 but one rather focussed on the specific issues raised in the submission.
You can read the full submission below.