ATO releases updated guidance on Advance Pricing Arrangements

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ATO releases updated guidance on Advance Pricing Arrangements - 3 December 2020

Tax Insights

On 3 December 2020, the ATO released an updated Law Administration Practice Statement PSLA 2015/4 on Advance Pricing Arrangements (APAs). This guidance is intended to provide instructions to ATO staff on how they should deal with and administer APAs. The guidance also provides insights into the ATO internal review and approval processes for APAs, which will be of interest to taxpayers.

ATO releases updated guidance on Advance Pricing Arrangements
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