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brisbane • sydney • melbourne


A collection of updates, articles and papers written by The Little CFO & The Little CFO Legal

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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