Key Documents
Explanatory Material - PDF 178.32 KB
Explanatory Material - DOC 140.5 KB
Exposure Draft - PDF 241.16 KB
Exposure Draft - DOC 68 KB
The Assistant Treasurer has released an exposure draft of the proposed amendments to implement the first stage of the transfer pricing reforms. The exposure draft provisions are accompanied by a draft explanatory memorandum to explain the proposed amendments.
These reforms were announced on 1 November 2011. The proposed amendments now released are designed to ensure that the transfer pricing articles contained in Australia's tax treaties are able to be applied and operate independently of Australia's unilateral transfer pricing rules in relation to treaty cases through explicit incorporation into the Income Tax Assessment Act 1997.
Submissions
22 submissions were received for this consultation, including 1 confidential submission.
- American Chamber of Commerce in Australia - pdf 1.79 MB
- Australian Financial Markets Association - pdf 396.65 KB
- BDO - pdf 330.76 KB
- Ceteris - pdf 424.05 KB
- Corporate Tax Association of Australia - pdf 108.19 KB
- CPA Australia - pdf 64.67 KB
- Deloitte Touche Tohmatsu Ltd - pdf 273.95 KB
- Ernst & Young - pdf 213.1 KB
- Federal Chamber of Automotive Industries - pdf 1.7 MB
- Infrastructure Partnerships Australia - pdf 409.46 KB
- KPMG - pdf 61.45 KB
- Law Council of Australia - pdf 98.1 KB
- Minerals Council of Australia - pdf 809.36 KB
- Pitcher Partners - pdf 4.7 MB
- PKF Australia Ltd - pdf 84.09 KB
- PricewaterhouseCoopers - pdf 232.02 KB
- RSM Bird Cameron - pdf 71.34 KB
- Rule of Law Institute of Australia - pdf 1.04 MB
- The Institute of Chartered Accountants in Australia - pdf 403.63 KB
- The Tax Institute - pdf 141.23 KB
- Uniting Church - pdf 69.38 KB
