#Wetransfer pricing free
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products). © Australian Taxation Office for the Commonwealth of Australia
#Wetransfer pricing professional
If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice. Make sure you have the information for the right year before making decisions based on that information. Some of the information on this website applies to a specific financial year.
If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take. We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations. If you have international transactions with a related party – such as a loan from your foreign subsidiary – your Australian tax can be affected if the amounts for the transaction don't comply with the arm's length principle under Australia's transfer pricing rules.
Businesses with significant levels of dealings whose tax performance is low compared to industry standards are at the greatest risk of review. The more significant and broader the scope of a business's international dealings with related parties, the more likely we are to review those dealings. Some multinational businesses attempt to shift their profits to low-tax jurisdictions by setting unrealistic prices for their actual commercial or financial dealings with their related parties.īusinesses with related party international dealings may have their transfer pricing reviewed or audited by us, with the possibility of pricing adjustments and penalties. If you have international transactions with a related party – such as a loan from your foreign subsidiary – your Australian tax can be affected if the amounts for the transaction don't comply with the arm's length principle under the transfer pricing rules.
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