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Compliance program 2011-12

 
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Profit shifting

We are concerned about the use of arrangements between Australia and offshore affiliates to shift or shelter profits. This incorporates a number of aspects of our international tax legislative regime, including transfer pricing and our anti-tax deferral regimes. We will undertake approximately 50 audits focusing on a range of international issues, including transfer pricing and thin capitalisation.

Sections within Large businesses

Last Modified: Friday, 1 July 2011
 
Table of contents
Foreword
Introduction
Our compliance program
At a glance
Individuals
Micro enterprises
Promoting a level playing field for Australian business
Small-to-medium enterprises
What is Project Wickenby?
Large businesses
Abuse of the taxation and superannuation systems
Good governance and promoter penalty laws
Tax practitioners
Non-profit organisations
Appendix
Footnotes
Give us your feedback
 
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