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Small to medium-sized enterprises: a simplified approach.

Publication date: 01 Mar 05 | Source: INTERNATIONAL TRANSFER PRICING JOURNAL

Issue: Vol. 12 no. 2 2005

Pages: pp. 63-68

Here, a clear description is presented of the September 2004 Australian Tax Office Guide on a simplified approach concerning documentation and risk assessment for small to medium-sized enterprises. The authors review the guide and consider the potential impact of the simplified approach.

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Author profiles

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Keir Cornish
Keir Cornish is A/g Assistant Commissioner of the Foreign Investment Program, which provides advice to Treasury on the tax issues arising from foreign investment proposals, administers foreign investment in residential property, and manages Federal registers of foreign investment in agricultural land and water entitlements. Keir joined the ATO in in 2018 and has worked on a range of projects including the Inbound Supply Chain PCG, the APA program, and the MLI capability build. Prior to joining the ATO, Keir worked in professional services as a tax advisor, with 10 years as a partner at Ernst & Young specialising in transfer pricing. - Current at 19 July 2019
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