PS LA 2019/D2 – Draft Practice Statement on ATO staff applying ‘general anti-abuse rules’ (purpose tests) in Australia’s DTAs and the MLI

On Mon 16.12.2019, the Commissioner released Draft Practice Statement Law Administration PS LA 2019/D2 – Administering general anti-abuse rules, such as a principal or main purposes test, included in any of Australia’s tax treaties and in the Multi-Lateral Instrument (MLI).

See below for a summary of this draft PSLA and the consultation process.

[Tax Month – December 2019]