Facilitator: Todd Want, CTA | Presenters: John Iaonnou, CTA, Vanessa Priest, FTI
PCG 2021/4 introduces a new concept of gateways for professional practitioners to consider and satisfy before applying the risk assessment framework. If they are not satisfied, there is an increased chance of further compliance action being undertaken by the ATO. This session contains an overview to PCG 2021/4 and analyses the details of the two gateways in the ATO's new compliance approach.