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  • Early engagement stage

    You can apply for an APA by completing a request for advance pricing arrangement early engagement form.

    The completed request needs to contain an outline of the APA you propose.

    Information you should provide is set out on the request form and includes:

    • name and tax residence country of the other parties involved in the proposed APA
    • explanation of how the Australian operations fit into the global structure of the group
    • global supply and value chain as well as an outline of the roles of the Australian entities within the global value chain
    • term of the proposed APA
    • description and estimated value of the cross-border dealings to be covered by the proposed APA
    • other cross-border dealings not to be covered by the proposed APA
    • proposed transfer pricing methodology including applicable profit level indicator (PLI), comparable prices and margins or expected range of results
    • collateral issues – including multinational anti-avoidance law (MAAL), diverted profits tax (DPT), hybrid mismatch rules etc
    • critical dates.

    You may consider providing additional information with your request which may include:

    During the early engagement stage, we will work with you to develop a plan for the early engagement stage and a draft plan for the APA application stage.


    When the Internationals Gatekeeper receives the completed request for early engagement, the APA request will be assigned to an APA team. If necessary, an officer from the APA team will contact you to confirm our understanding of the proposed APA.

    The request is reviewed at triage and at the APA request review workshop. At both workshops, a decision is made whether to progress the APA request.

    If we decide not to progress your APA request, we will advise you in writing of the reasons for that decision.

    If you are not satisfied, you can make further submissions to the APA team leader, If the APA request is still not accepted, you may submit a request for an internal review of the decision to the Internationals Gatekeeper.

    This review is undertaken by the head of the APA/MAP Program Management Unit or another senior officer with no prior involvement in your APA request.

    Preliminary discussions

    Preliminary discussions are held as part of the cooperative relationship that underlies our entering into an APA. The aim of these discussions is to explore avenues for the appropriate treatment of the covered cross-border dealings and any collateral issues.

    Openly discussing your APA request should stimulate a free flow of information between us and lead to a more robust review of the request and any supporting documentation.

    Further information about preliminary discussions from our perspective is available in PS LA 2015/4 Advance Pricing Arrangements. At the end of these discussions, we will know what to expect if you lodge a formal APA application.

      Last modified: 09 Aug 2022QC 43088