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11 Oct 2024
5 minute read

Draft guidance issued on compliance approach to restructures under the DDCR – 11 October 2024

Tax Insights | Deloitte Australia
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On 9 October 2024, the Australian Taxation Office released long-awaited guidance in the form of a draft practical compliance guideline titled PCG 2024/D3 Restructures and the new thin capitalisation and debt deduction creation rules.

Our latest Tax Insight provides initial observations on the key features of the proposed ATO guidance. 

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