ATO ramps up 2025 transfer pricing compliance with new financing risk zones, narrower CbC exemptions, public reporting, and clarified low-risk software payment rules – urging multinationals to boost documentation and stay ahead of evolving rules.

The transfer pricing environment in Australia has undergone significant change in recent years. This evolution will continue. (Mandarin and English)

The long running and high profile Ampol transfer pricing case has recently settled and it has been reported that they are paying the Australian Tax Office (ATO) $157 million.
 
This case has highlighted the importance of organisations operating within Transfer Pricing requirements.  Find out what our specialist has to say.

The taxation of intangible assets is a complex area of taxation and further complexity is added where there are international related party dealings in respect to these assets. Significant legislative and interpretative changes are being made in relation to the taxation of intangibles which impact taxpayers.