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PCG 2018/D3 - Income Tax: central management and control test of residency: identifying where a company's central management and control is located
Published on 25 Jul 18 by THE TAX INSTITUTE
The Tax Institute, Chartered Accountants Australia and New Zealand, Corporate Tax Association, the Group of 100 and the Business Law Section of the Law Council of Australia (Joint Bodies) welcome the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to the Practical Compliance Guideline PCG 2018/D3 – Income Tax: central management and control test of residency: identifying where a company’s central management and control is located (Draft PCG).
Our submission addresses our main concerns in relation to the Draft PCG. In particular, the interpretation being given to the corporate residency test; Technical issues with the Draft PCG; and Requirement for a further review of the corporate residency test.
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THE TAX INSTITUTE
The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.