This submission was originally published 19 February 2018.
BDO welcomes the opportunity to provide feedback in response to Law Companion Guideline LCG 2017/D7 - Diverted profits tax (“the LCG”), which was released by the Australian Taxation Office (ATO) on 18 December 2017. We provide the following comments that we trust will be taken into account in the finalisation of the LCG.