25 Mar 2021 International Tax
Advance pricing arrangements
The advance pricing arrangement (APA) program is part of the ATO’s compliance assurance strategy. APAs provide the opportunity for you to reach an agreement with the ATO on the future application of the arm's length principle to your dealings with international related parties.
The ATO has provided general information about advance pricing arrangements and certain specific information for taxpayers. The information needs to be read in conjunction with PS LA 2015/4 Advance Pricing Arrangements.
More information can be found here.