ATO Consulting on Compliance Approach to Thin Capitalisation and the Attribution of Risk-Weighted Assets to Australian Branches of Foreign Banks

The Australian Taxation Office has announced the launch of a public consultation on Draft Practical Compliance Guideline PCG 2026/D1 - Thin capitalisation and the attribution of risk-weighted assets to Australian branches of foreign banks - ATO compliance approach.

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Banking and finance: thin capitalisation guidance released

This draft guideline is open for public comment until 8 May 2026.

Draft Practical Compliance Guideline PCG 2026/D1 Thin capitalisation – attribution of risk-weig…