The Australian Financial Markets Association, Chartered Accountants Australia and New Zealand, Corporate Tax Association, CPA Australia, Deloitte, Ernst & Young, Greenwoods & Herbert Smith Freehills, KPMG, Law Council of Australia (Business Law Section), Minerals Council of Australia, PwC and The Tax Institute (together the Joint Organisations) welcome the opportunity to make a joint submission to the Australian Taxation Office (ATO) in relation to the Draft Law Companion Ruling1 LCR 2017/D7: Diverted Profits Tax (LCR) and Draft Practical Compliance Guideline PCG 2018/D2: Diverted Profits Tax (PCG) (Draft Guidelines).
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