Published on 01 May 08
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- when should a Schedule 25A be completed?
- which transactions need to be included on the Schedule 25A?
- how are transactions appropriately characterised, ie which labels?
- what information is required to complete the Schedule 25A?
- how does the ATO use the information contained in the Schedule 25A?
- practical guidance on how the ATO views responses to specific questions in the Schedule
- what is transfer pricing documentation?
- what is the ATO's 4-step process?
- what are the commonly used transfer pricing methodologies?