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On 5 March 2014, the ATO withdrew the following 4 Practice Statements:

  • PS LA 2003/5 International Transfer Pricing - Making a determination under Division 13 of Part III of the Income Tax Assessment Act 1936 and applying the Business Profits Article or Associated Enterprises Article of Australia's Double Tax Agreements. To advise on the procedure to be followed when making a Division 13 determination or applying the Treaty Articles
  • PS LA 2004/13 The Transfer Pricing Review Panel (TPRP). To advise the role, responsibilities and work practices of the TPRP 
  • PS LA 2005/14 Transfer Pricing Review Work. To provide guidance to staff on: The review products used for assessing transfer pricing risks, and The transfer pricing review process which embodies a transfer pricing record review and a commercial realism assessment 
  • PS LA 2006/9 Referral of work to International Strategy and Operations. To advise on the type of work to be referred to International Strategy and Operations

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