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Published on 16 Mar 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
why prepare documentation? Risk mitigation and strategic planning
how to approach the process of writing it all down
build on and support schedule 25A related party disclosure
know the business and industry and know what data base will support the chosen method
use the available database knowledge to benchmark under the method selected and come to a conclusion
can overseas databases be used? What the ATO uses
what do you do if the result doesn’t support the outcome - is it arm’s length?
Chris is a Director at William Buck in Sydney and is primarily responsible for international tax advice. Chris joined the Taxation Consulting Group of William Buck in 2005 after over 15 years experience with PwC in Australasia and Europe and recently, 2 years in the ATO Transfer Pricing Practice. He was previously an Executive Level member of the Australian Taxation Office Transfer Pricing Practice, located in Large Business and International, Sydney, and a designated Competent Authority in the Asian team. Current at 8 February 2007Current at 09 March 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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