Legislation

ITAA 1936 s 820-960, based on the requirements in section 820-960 , the commentary in the Explanatory Memorandum relevant to that section and, more generally, section 262A

ATO documents that consider ITAA 1936 s 820-960, based on the requirements in section 820-960 , the commentary in the Explanatory Memorandum relevant to that section and, more generally, section 262A

1 document

PCG 2026/D1draftPCG · 2026

Thin capitalisation and the attribution of risk-weighted assets to Australian branches of foreign banks - ATO compliance approach