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  • How you request a MAP

    You must submit your request for MAP to the relevant CA within the period required.

    The relevant CA may be the CA of your country of residence or nationality, or the CA of either country, depending on the wording in the MAP article of the relevant tax treaty.

    For the Australian CA to be able to accept your MAP request, it must contain sufficient information for us to determine if your case is justified.

    You must provide the following information and documentation as part of your request:

    • identity of the taxpayers covered in the request including            
      • name
      • address
      • taxpayer identification number or date of birth
      • contact details
      • where applicable, the relationship between the taxpayers covered in the request
    • basis for the request, specifying the articles of the relevant treaty you consider one or both jurisdictions are not applying correctly and the jurisdiction applying the treaty
    • all relevant facts of the case and any documentation supporting those facts, including            
      • income years or other periods – taxpayers may request multi-year resolution of recurring issues
      • amounts involved with details of what is to be adjusted and the basis of the calculation
    • analysis of the issues you want resolved under the MAP, including how you think the specific treaty provisions should be interpreted to support your claim that one or both jurisdictions have not applied the treaty correctly – you should support your analysis with relevant documentation, such as            
      • transfer pricing documentation required under legislation or in accordance with published guidance
      • copies of tax assessments, audit or other tax administration documentation reflecting what you consider to be the incorrect application of the relevant treaty provisions
      • copies of briefs or objections submitted by you in response to the tax administration's action
    • if you have submitted the MAP request to the other jurisdiction's CA, provide            
      • the date the request was submitted
      • the name and designation of the person, or the office, to which the MAP request was submitted
      • a copy of the request including all documentation filed with it, unless the content of both MAP requests are identical
    • whether the issues involved have been dealt with previously, for example, in a ruling, advance pricing arrangement, settlement agreement, or tribunal or court decision – you should provide a copy of any such ruling, agreement or decision
    • a statement confirming all information and documentation provided in the MAP request is accurate and that you will help the CA to resolve the issues by providing any other information or documentation requested by the specified dates.

    If a related taxpayer submits a MAP request to another CA regarding taxation not in accordance with a treaty involving Australia, you should also provide a copy of the MAP request to us. This helps us to do preliminary analysis – potentially reducing the time taken to resolve the MAP.

    Note: We may reject your request if you do not provide the information and documentation listed above.

    See also:

    Address to submit MAP requests

    To submit a MAP request to the Australian competent authority, email it and any other correspondence relating to a MAP to internationalsgatekeeper@ato.gov.au

    Alternatively, our postal address for submitting MAP requests is:

    APA/MAP Program Management Unit
    Public Groups and International
    Australian Taxation Office
    PO Box 9977 
    Brisbane QLD 4001
    Australia   

    MAP requests involving multiple jurisdictions

    The MAP article in Australia’s comprehensive tax treaties typically allows CAs to resolve by mutual agreement, difficulties in the interpretation and application of the convention. In doing so, they can consult on cases not provided for in the convention including, for example, details of a transaction in a third jurisdiction.

    CAs of each jurisdiction can be part of multilateral MAP consultations when all jurisdictions have a tax treaty containing the necessary MAP and EOI articles with each of the other jurisdictions. Typically, we don't enter into single multilateral agreements, rather, we resolve these cases through a series of bilateral agreements. CAs can discuss the suitability of a multilateral MAP negotiation as part of the case.

    In some of Australia’s tax treaties, the MAP article doesn't contain the express provision to consult together on cases not provided for in the convention. In these cases, effective exchange of information may still be possible with the third jurisdiction. The ability to consult or mutually agree on a multilateral basis may be limited.

    Timeframes for resolving a MAP case

    The ATO has committed to the OECD’s recommended average timeframe of two years to resolve MAP cases. However, we will try to resolve your case as quickly as possible. In the meantime, we will communicate with you and with the other jurisdiction on a timely basis and keep you informed of the progress of your case.

    Some of Australia's tax treaties give you the right to seek arbitration if the MAP case is not resolved within the time frame specified in the relevant tax treaty.

    See also:

    Time limits on implementing the MAP outcome

    Most of Australia’s tax treaties state that any MAP agreement will be implemented despite any domestic time limits.

    If a treaty does not include this, time limits under domestic law apply.

    Domestic time frames for amending your income tax assessment are set out in particular parts of the income tax law, for example, in section 170 of the ITAA 1936 and section 815-150 of the ITAA 1997. These time frames can be extended in some circumstances.

    We will work with the CAs of our treaty partners to ensure that all MAP agreements are implemented.

    See also:

      Last modified: 23 Sep 2020QC 56904