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Correct characterisation and reconstruction under Subdivision 815-B and Part IVA paper

Published on 08 Aug 18 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • the most frequent areas where international related party dealings are being challenged by the ATO in transfer pricing cases
  • how Subdivision 815-B and recent changes to the OECD’s transfer pricing guidelines address the characterisation and reconstruction of international related party dealings
  • in the planning phase and post implementation, what steps companies should be taking to document and support their tax governance.

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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This was presented at National Transfer Pricing Conference .

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