The ATO has largely finalised the draft guidance issued earlier this year and has made very minor edits to the compliance guideline. Key changes include:
The finalised guideline applies to all arrangements in place or entered into after 1 January 2020. If you think you may be impacted by the new guideline, please speak with your adviser or get in touch with the Crowe Tax Advisory team.
 Practical Compliance Guideline PCG 2017/4 ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions