ATO PCG 2017/2 Simplified Transfer Pricing Record Requirements
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    • Nov 15, 2021
    • 1 min read

ATO releases PCG 2017/2 Simplified Transfer Pricing Record Requirements

The ATO has released PCG 2017/2 (Simplified transfer pricing record-keeping option).


The practical compliance guideline provides for simplified transfer pricing record-keeping options to minimise the record-keeping requirements for eligible taxpayers.


These include: - a specified maximum interest rate for small


-related party “inbound loans” of 1.83% for the 2021-22 income year.


- a specified minimum interest rate for “outbound loans” of 1.83% for 2021-22 income year.



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