ATO Guidance on International Transactions that Attract Attention

The Australian Taxation Office (ATO) has published guidance on various international transactions that attract the ATO's attention. The transactions include:

Related party financing

Cross-border financing arrangements involving non-arm's length terms or conditions attract our attention.

Intangible assets for privately owned and wealthy groups

International arrangements that don't recognise or incorrectly characterise intangible assets attract our attention.

Controlled foreign enti…