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The associated enterprises articles in Australia’s DTAs and Division 13


This article considers the question of “whether the associated enterprises articles of Australia’s double tax agreements provide the Commissioner with a separate head of taxing power to that contained in Div 13”. This question is examined in light of recent ATO speeches and the position that existed before and after the introduction of the current Div 13. It concludes that while there is support for the view that the Commissioner has been granted the power to amend assessments where there is a need to give effect to the associated enterprises article of a DTA, there is less support for the view that the grant of power is unconstrained.

Author profile

Damian Preshaw CTA
Damian Preshaw is a transfer pricing specialist with more than 25 years’ experience in both the private sector and with the Australian Taxation Office and provides specialist transfer pricing services to accounting firms and law firms. Prior to establishing Damian Preshaw Consulting Pty Ltd, Damian was a director in KPMG’s Transfer Pricing Services Group in Melbourne for 12 years. In this capacity, Damian advised a wide variety of multinational clients on transfer pricing and profit attribution issues with a special focus on dispute resolution, financial services, financial transactions and business restructuring. Before joining KPMG, Damian was an international tax counsel in the ATO’s Transfer Pricing Practice in Canberra where he was extensively involved in the ATO’s transfer pricing rulings program and was an Australian delegate to the OECD’s Working Party No.6 (Taxation of Multinational Enterprises) from 1994 to 2003. Damian is a Chartered Tax Adviser and represented The Tax Institute on the ATO’s Division 815 Technical Working Group. Damian has twice appeared as a witness before the Senate Economics Legislative Committee’s hearings in relation to Australia’s new transfer pricing rules on behalf of The Tax Institute. - Current at 09 July 2020
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