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International intangibles arrangements - 23 May 2023

On 17 May 2023, the ATO released draft Practical Compliance Guideline PCG 2023/D2 relating to intangibles arrangements. The new draft PCG sets out the ATO’s compliance approach to international arrangements connected with the development, enhancement, maintenance, protection and exploitation (DEMPE) of intangible assets and/or involving the migration of intangible assets.

The new draft PCG, in addition to including a comprehensive list of the ATO’s documentation and evidence expectations, now also includes a point based, risk assessment framework, designed to assist taxpayers to determine their risk rating (i.e., high, medium, or low risk).

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