ATO Guidelines and Policy

PCG 2024/1

Intangibles migration arrangements

PCG 2024/2

Electric vehicle home charging rate - calculating electricity costs when a vehicle is charged at an employee's or individual's home

PCG 2018/4 – draft update

Income tax − legal liability of a legal personal representative of a deceased person

PCG 2023/1 – update

Claiming a deduction for additional running expenses incurred while working from home – ATO compliance approach

PCG 2021/4 – update

Allocation of professional firm profits – ATO compliance approach

Guide – GFS

ATO expectations on how you support your RITC claims on complex IT outsourcing agreements

Guide – update

Eligibility of super funds and investor-directed portfolio services investment platforms to claim reduced input tax credits on adviser fee

Guide – update

Market valuation for tax purposes

Guide – FBT – update

FBT Guide for employers

Fact sheet

Category B players of WAFL clubs – taxation of match payments