Draft PCG 2018/4DC1 – Income tax – Liability of a Legal Personal Representative of a Deceased Person
The Law Council of Australia provided a submission to the Australian Taxation Office (ATO) in response to its consultation regarding ‘Draft PCG 2018/4DC1 – Income tax – liability of a legal personal representative of a deceased person’ (PCG 2018/4DC1).
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, the Law Council refers to their 16 March 2023 submission to the ATO in response to that consultation, which is also attached.
Read the full submission below.
Last Updated on 26/11/2024
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