Transfer pricing Income tax 2018

Transfer pricing v the diverted profits tax - Too much overlap to be safe!

Source: Victoria

Published Date: 11 Oct 2018


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This paper covers:

  • purpose of the DPT
  • overview of the DPT
  • the relevant taxpayer must obtain a DPT tax benefit in connection with the scheme
  • the principal purpose test " paragraph 177J(1)(b)
  • the sufficient economic substance test " s177M
  • PCG 2018/5 " DPT risk assessment framework and SES test scenarios.


  • Published By: Damian Preshaw CTA
  • Published On:11 Oct 2018
  • Took place at:Crown Conference Centre, Melbourne

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Transfer pricing Income tax 2018

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