What is Transfer Pricing?
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1. Australian Transfer Pricing Tax Legislation
1.1. Australia’s New Transfer Pricing Legislation

Subdivision 815 B, C and D, Subdivision 284-E

These provisions repealed Division 13 and apply for income years commencing 1 July 2013

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Exposure draft – Subdivision 815 B, C and D, Subdivision 284-E Download PDF
Subdivision 815-A
The new transfer pricing legislation Subdiv 815-A was enacted in 2012 with retrospective operation back to 2004 for treaty cases
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2. Taxation Rulings
2.1 New Transfer Pricing Rulings
TR 2014/6
Income tax: transfer pricing – the application of section 815-130 of the Income Tax Assessment Act 1997

This ruling focuses on the relevance of the actual commercial or financial relations to the identification of the arm’s length conditions

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TR 2014/8 Income Tax: Transfer Pricing Documentation and Subdivision 284-E Download PDF
PS LA 2014/2 Administration of transfer pricing penalties for income years commencing on or after 29 June 2013 Download PDF
PS LA 2014/3 Simplifying transfer pricing record keeping Download PDF
PCG 2017/2 Simplified Transfer Pricing Record Keeping Options (update) Download PDF
PS LA 2014/4 Administration of the penalty imposed under subsection 284 75(3) of Schedule 1 to the Taxation Administration Act 1953 Download PDF
PS LA 2015/3 Approval process for the application of subsections 815-130(2) to 815-130(4) of the Income Tax Assessment Act 1997 (ITAA 1997) Download PDF
PCG 2017/1 ATO compliance approach to transfer pricing issues related to centralised operating models involving procurement, marketing, sales and distribution functions Download PDF
2.2. Country-by-Country Reporting Rulings
LCG 2015/3 Subdivision 815-E of the Income Tax Assessment Act 1997: Country-by-Country reporting
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Local File High Level Design Download PDF
Country-by-Country reporting: Exemption Guidelines Download PDF
2.3. Other Taxation Rulings
TR 92/11 Application of Division 13 to Loans
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TR 97/20 Methodologies Download PDF
TR 98/16 International transfer pricing - penalty tax guidelines Download PDF
TR 1999/1 Services Download PDF
TR 2000/16 Correlative Adjustments/MAPs Download PDF
TR 2000/16A Addendum to the Transfer pricing profit reallocation adjustments, relief from double taxation and the MAP Download PDF
TR 2004/1 Cost Contribution Arrangements Download PDF
TR 2006/2 Deductibility of service fees paid to associated service entities: Phillips arrangements Download PDF
TR 2010/7 Interaction of transfer pricing & thin capitalisation rules Download PDF
TR 2011/1 Business Restructuring Download PDF
MT 2008/2 Administrative penalty for taking a position that is not reasonably arguable Download PDF
TD 2008/20 Where a taxpayer has supplied or acquired property under an international agreement and that gives rise to a debt interest or an equity interest as defined for the purposes of Division 974 of the ITAA 1997 Download PDF
3. Relevant Transfer Pricing Cases
Roche Products Pty V. Commissioner of Taxation 22 July 2008
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SNF (Australia) Pty Limited V. Commissioner of Taxation 25 June 2010 Download PDF
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Chevron Australia Holdings Pty Ltd v Commissioner of
Taxation (No 4) [2015] FCA 1092 (23 October 2015)
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Chevron Australia Holdings Pty Ltd v Commissioner of Taxation
[2017] FCAFC 62 (21 April 2017)
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4. ATO Transfer Pricing Publications
Introduction to Concepts and Risk Assessment Download PDF
Applying the Arm’s Length Principle Download PDF
Marketing Intangibles Download PDF
Advance Pricing Arrangements Download PDF
Attributing Profits to a Dependent Agent Permanent Establishment Download PDF