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ATO Raises the Bar on Intangibles Review

January 1, 2025
ATO Raises the Bar on Intangibles Review

ATO Raises the Bar on Intangibles Review

The ATO will increase scrutiny on transfers (migrations) of intangibles such as software and intellectual property. New guidance and major court decisions from late 2025 will raise documentation and risk assessment standards.

Source:

ATO PCG 2024/1 on Intangibles

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