New ATO rulings, determinations, decisions and guides — December 2018

TR 2018/7 Employee remuneration trust arrangements To provide advice on how the taxation laws apply to an employee remuneration trust arrangement.

LCR 2018/6 and PCG 2018/5 Diverted profits tax To provide the Commissioner’s view on some of the new concepts that have been introduced by the new law.

GSTR 2018/2 GST – supplies connected with the indirect tax zone (goods) To provide the Commissioner’s views on when a supply of goods will be connected with the indirect tax zone.

Schedule 2 to PCG 2017/1 Offshore hubs – non-core procurement To set out the ATO’s risk assessment framework, including the low risk benchmark for offshore procurement hubs that supply ‘direct’ or ‘non-core’ goods or services.