Tools List - Regulatory Compliance

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Tools List

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ATO – Advance Pricing Arrangements

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Treasury’s Explanatory Materials – Country-by-Country Reporting and New Transfer Pricing Documentation Standards

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OECD's Report – Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010)

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ATO's International Dealings Schedule 2016

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ATO’s International Dealings Schedule Instructions 2016

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PS LA 2014/3 – Simplifying transfer pricing record keeping

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OECD’s Report – Transfer Pricing Methods (2010)

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Organisation for Economic Cooperation and Development’s Paper, ‘Comparability’ (July 2010)

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PS LA 2015/4 – Advance Pricing Arrangements

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TR 2014/8 – Income tax: transfer pricing documentation and Subdivision 284-E

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TR 2003/1 – Income tax: thin capitalisation – applying the arm’s length debt test

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OECD’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

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TR 2001/11 - Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules

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OECD’s Report – Transfer Pricing Documentation and Country-by-Country Reporting, Action 13, 2015 Final Report

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TR 97/20 – Arm’s Length Transfer Pricing Methodologies for International Dealings

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TR 2010/7 – Income tax: the interaction of Division 820 of the ITAA 1997 and the transfer pricing provisions

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PS LA 2014/2 – Administration of transfer pricing penalties for income years commencing on or after 29 June 2013

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TR 2007/1 – Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act

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PS LA 2016/2 – Administration of scheme penalties arising from the application of Subdivision 815-A for income years which started on or after 1 July 2004 and before 1 July 2012 (transition period)

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TR 2002/5 - Income tax: permanent establishment - what is 'a place at or through which a person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?