The Australian Taxation Office (ATO) has announced a consultation on draft Practical Compliance Guideline (PCG) 2025/D4 – Low-risk payments relating to software arrangements – ATO compliance approach. The deadline for comments is 17 September 2025.
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Low-risk payments relating to software arrangements
We encourage feedback on our draft PCG about low-risk payments relating to software arrangements by 17 September.
We've released draft Practical Compliance Guideline (PCG) 2025/D4 – Lo…