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  • Question 16

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    This question seeks information to understand whether there was a cost contribution arrangement for developing, producing or obtaining assets or rights with an international related party.

    TR 2004/1Income tax: international transfer pricing - cost contribution arrangements, paragraph 14 provides further detail on cost contribution arrangements. You should not include any cost contribution arrangements which are pure service arrangements, as described in TR2004/1.

    If you had a cost contribution arrangement for developing, producing or obtaining assets or rights with any international related parties, answer 'Yes' at label A of question 16.

    Last modified: 08 Aug 2014QC 26054