On 13 June 2018, the Australian Taxation Office (ATO) published an updated version of Practical Compliance Guideline (PCG 2017/D4), which explains the ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions. The update includes the addition of paragraphs 93A and 93B to Schedule 1: Related party debt funding. These additions are in relation to the motivational risk scoring table indicator, Leverage of the Borrower, …