Australia - Government Introduces Legislation To Amend Transfer Pricing Rules
- M. Butler; J. Pengelly
- International Transfer Pricing Journal, 2012 (Volume 19), No 5
- 26 September 2012
This article analyses the proposed amendments to Australia’s transfer pricing legislation, which will apply to Australian residents and Australian permanent establishments that have cross border dealings with related enterprises. The changes are controversial since they apply retrospectively to 2004.