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  • PS LA 2015/4 on Advance pricing arrangements

    Law Administration Practice Statement PS LA 2015/4 Advance Pricing Arrangements provides detailed guidance on advance pricing arrangements. It also contains a diagrammatic overview of the process for entering into an APA.

    PS LA 2015/4 draws upon lessons from the successful implementation of the early engagement approaches used for the processing of private ruling applications. It reflects a:

    • principle-based approach
    • streamlined process and practices to improve timelines
    • reduction in red tape.

    You should familiarise yourself with PS LA 2015/4 if you are interested in entering into an APA.

      Last modified: 15 Dec 2021QC 43088