Published on 08 Sep 14
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- Australia’s new transfer pricing legislation and draft guidance issued by the ATO
- what do the new rules mean for reconstruction, documentation, penalties and self assessment
- Inspector General of Taxation review into the ATO’s management of transfer pricing matters
- ATO focus areas
- OECD developments – country by country (CbC) reporting.