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Interaction between customs, GST and transfer pricing.

Publication date: 01 Jul 08 | Source: TAX PLANNING INTERNATIONAL TRANSFER PRICING

Issue: Vol 9 No 7 2008

Pages: pp.14-16

Abstract:
There is an inherent tension between transfer pricing on one hand, and customs duties and import GST on the other. For transfer pricing purposes, the focus of the Commissioner of Taxation is to ensure that a correct amount of profit is attributed to Australia, so that it can be subjected to Australian income tax.

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Author profiles

Fletcher Heinemann CTA
Fletch is a partner in Cooper Grace Ward Lawyers’ commercial team. Fletch specialises in tax and customs disputes. His experience includes helping clients with private rulings, audits, objections and litigation. He also assists clients by providing tax advice across a range of commercial issues. Fletch has also presented sessions at The Tax Institute’s Queensland seminars and national conferences and has published papers on topical tax and customs. - Current at 04 January 2018
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Paul Welch CTA
Paul Welch FTIA joined Baker and McKenzie as a Partner in 2007, having previously been a Tax Partner at a “Big 4” accounting firm. With more than 15 years of corporate tax experience, Paul’s expertise ranges from transaction based advisory to international tax planning and transfer pricing. Paul’s client base includes closely held groups, listed multi-nationals and transaction originators - Current at 28 May 2008
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Gina Lazanas CTA
Gina Lazanas, CTA, is a Partner at the specialist tax law firm, Balazs Lazanas & Welch LLP. She has over 25 years’ experience in taxation law, having initially focused on income tax and later on indirect taxes, but always with a keen interest in all kinds of tax and related administrative law disputes. Gina has had carriage of varied and complex tax audits and litigation. Gina was Chair of The Tax Institute’s Legal & Dispute Resolution Subcommittee from 2011 to 2013 and Chair of The Tax Institute’s GST Subcommittee from 2008 to 2010. In April 2012, Gina was appointed a part-time Senior Member of the Administrative Appeals Tribunal. - Current at 16 June 2017
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