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Australian Finance Ministry passes Tax Law Amendment (Cross Border Transfer Pricing Bill) Act (No. 1) 2012 with retrospect
The Tax Law Amendment (Cross Border Transfer Pricing Bill) Act (No. 1) 2012 was passed by the house of representatives without amendments on 19 June 2012. The bill is retrospectively amended to clarify that the transfer pricing rules contained in Australia’s tax treaties and incorporated into Australian law requires assessment authority to address treaty related transfer pricing issues and ensure that the tax treaty transfer pricing rules are applied in a manner consistent with the relevant OECD guidance material.
Download Tax Law Amendment (Cross Border Transfer Pricing Bill) Act (No. 1) 2012
Author – CA Jinesh R. Bhagdev, director at eSupport Outsourcing Services Pvt. Ltd.
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