The Australian Taxation Office (ATO) has announced the publication of the final Practical Compliance Guideline (PCG) 2025/2, Restructures and the thin capitalisation and debt deduction creation rules - ATO compliance approach.
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Final thin capitalisation and DDCR guideline published
We've set out our compliance approach to restructures.
We've published the final PCG 2025/2 Restructures and the thin capitalisation and debt deduction creation rules – ATO compliance approach.
This gui…