New advice under development:
The draft Schedule will add to the practical guidance in PCG 2019/8 by setting out the ATO’s proposed framework for how assessing the risk associated with apportionment methods used to determine the extent of creditable purpose of acquisitions to provide transaction accounts. This will complement our other public advice and guidance products by reflecting our expectations for how the Commissioner’s views are to be applied in practice in designing an apportionment method.
Expected completion
March 2020
Source: ATO
