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ATO Provides New Guidance on Transfer Pricing for Inbound Related Party Funding for Private Groups

24 January 2025

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Approved Changes

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Australia

The Australian Taxation Office (ATO) has announced the publication of new guidance on transfer pricing for inbound related party funding for private groups. --- Guidance on inbound related party funding for private groups We've updated our website with new guidance about funding arrangements for property and construction. We've published new guidance for private groups that receive funding from an overseas related party or associate for property and construction. The guidance explains the transfer pricing rules and will help businesses use – and demonstrate – arm's length funding arrangements. Under the transfer pricing rules, it's important that funding arrangements (for example,...