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  • Limiting the need for MAP requests

    You may seek an advance pricing arrangement to minimise the need for a MAP and reduce the risk of being subject to double taxation as a result of transfer pricing or profit reallocation adjustments in future years.

    See also:

    MAP process responsibilities

    A number of ATO staff can be part of the MAP process.

    The ATO's APA/MAP Program Management Unit

    The APA/MAP Program Management Unit (PMU) is responsible for the general administration of the MAP process. The PMU:

    • receives your MAP request and acts as your initial point of contact
    • reviews your MAP request to ensure it has been lodged within time and with the correct jurisdiction
    • assigns a CA to your case and helps the CA to manage it.

    See also:

    The competent authority (CA)

    • The CA in consultation with the PMU – reviews your MAP request to determine if it is justified
    • determines whether we will relieve double tax, or whether we can otherwise resolve your case, unilaterally
    • tries to resolve your MAP case in line with the relevant tax treaty
    • communicates directly with the other jurisdiction's CA involved in your MAP case

    In trying to resolve your MAP case, the CA may get specialist advice or input from other ATO staff.

    See also:

    Other ATO staff

    Other ATO staff may provide:

    • administrative support
    • information and help if they have a history of engagement with you or with your industry
    • specialist advice – for example economists who may provide further economic analysis on the adjustment made or proposed by us or help to evaluate the adjustment made by the other jurisdiction.

    These staff may communicate directly with you to request further information or to keep you updated with developments. They do not communicate with the other jurisdiction's CA.

    ATO staff involved in the original action or adjustment will only be present at CA negotiations in order to provide factual information or background analysis that would help the CA deliberations. This is to preserve the independence of the CA and the MAP process.

    You, the taxpayer

    While you initiate the MAP process by making a request to a CA and we advise you of progress, you are not permitted to attend MAP negotiations.

    If the CAs in both jurisdictions agree, you may present arguments in support of your case to both jointly. If they do not agree, the Australian CA will give you an opportunity to present your arguments to the Australian CA.

      Last modified: 23 Sep 2020QC 56904