Covid-19 impacts on transfer pricing

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COVID-19 impacts on transfer pricing – 23 June 2020

On 19 June 2020, the ATO released two pieces of guidance on transfer pricing aspects of COVID-19; 

i. How taxpayers should take into account “COVID-19 economic impacts on transfer pricing arrangements”

ii. Concerns the ATO has on ”Changing related party agreements” in the COVID-19 environment.


The ATO guidance is timely and provides an insight into how the ATO expects taxpayers to analyse and document the adverse impacts of COVID-19 for transfer pricing purposes.

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