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Transfer Pricing - current issues under the ATO's microscope convention paper

Published on 13 Sep 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

The Australian Taxation Office's (ATO's) June release of its Large Business and Tax Compliance Policy reinforces transfer pricing as a continuing area of major focus. Some may even consider the ATO's views to be extremely aggressive. Using case studies, this paper explores hot topics currently receiving the ATO's attention, such as:
- whether Australian intellectual property is receiving adequate reward and recognition. Is this a risk or an opportunity?
- where functions or risks are moved out of Australia, what effect should this have on profit?
- representative office or distributor? What does this mean?
- what is the position on customs duty paid where the ATO adjusts a company's transfer prices?

Author profile:

Zara Ritchie CTA
Zara leads BDO’s Australian Transfer Pricing Practice and has over 20 years experience advising large and medium-sized companies in transfer pricing. Zara has wide experience across planning, dispute resolution (ATO risk reviews, audits and advance pricing arrangements) and development of transfer pricing policies, risk management and compliance. Zara is a regular speaker on this topic for The Tax Institute and various forums. Current at 30 June 2015 Click here to expand/collapse more articles by Zara RITCHIE.
 

This was presented at 42ND VICTORIAN STATE CONVENTION - CELEBRATING SUCCESS.

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