Corporate Tax Update 2024 PCG 2024 1 Intangibles Migration Arrangements
Автор: SW Accountants & Advisors
Загружено: 2024-04-11
Просмотров: 62
Описание:
This section introduces targeted arrangements and ATOs finalised risk assessment framework (RAF) on intangible migration arrangements as well as discusses the two frameworks that the ATOs approach to risk assessment is based on.
This section goes through a higher risk example looking at the original arrangement and then the arrangement after centralisation as well as highlighting some key points that need to be considered as high risk.
This section goes through a lower risk example (OneCo) which looks at low risk features and why it is considered as low risk.
This section discusses the key takeaways of the PCG 2024/1 - Intangibles Migration Arrangements and factors that the ATO expects taxpayers to do.
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