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Draft PCG 2018/4DC1 – Income tax – liability of a legal personal representative of a deceased person

The Law Council of Australia has made a submission to the Australian Taxation Office in response to its consultation regarding ‘Draft PCG 2018/4DC1 – Income tax – liability of a legal personal representative of a deceased person’.

The ATO is consulting on PCG 2018/4DC1 – a draft ATO Practical Compliance Guideline on which proposed amendments to the current PCG 2018/4—Income tax—liability of a legal personal representative of a deceased person (PCG 2018/4) are marked-up. The Law Council understands that the marked-up amendments address comments made in response to the previous ATO consultation about potential amendments to PCG 2018/4. To that end, they refer to their 16 March 2023 submission to the ATO in response to that consultation, which is also attached.

You can read the full submission below.

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