The Australian Taxation Office (ATO) has announced a consultation on Practical Compliance Guideline (PCG) 2024/D3 - Restructures and the new thin capitalisation and debt deduction creation rules. The deadline for comment is 8 November 2024. --- Draft Practical Compliance Guideline PCG 2024/D3 published Provide your comments on PCG 2024/D3 Restructures and the new thin capitalisation and debt deduction creation rules. We've published Draft Practical Compliance Guideline PCG 2024/D3 Restructures and the new thin capitalisation and debt deduction creation rules. This follows the enactment of the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share—Integrity and Transparency) Act 2024 on 8...