Practical Compliance Guideline set out a practical administration approach to assist taxpayers in complying with relevant tax laws. Provided you follow this Guideline in good faith, the Commissioner will administer the law in accordance with this approach.

PCG 2020/2 – Expansion of estimates regime to GST, LCT and WET

PCG 2019/8 – ATO compliance approach to GST apportionment of acquisitions that relate to certain financial supplies

PCG 2018/6 – GST – inbound tour operators and agency

PCG 2017/15 – GST and Customer Owned Banking Institutions

PCG 2016/6 – GST Joint Ventures in the energy and resource industry

PCG 2016/18 – GST and countertrade transactions