This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
End of attention
Publications referred to in these instructions
- Business industry codes (NAT 1827)
- Company tax return instructions (NAT 0669)
- Income Tax Assessment Act 1936
- Income Tax Assessment Act 1997
- Income Tax Regulations 1936
- TR 92/11 Income tax: application of the Division 13 transfer pricing provisions to loan arrangements and credit balances
- TR 94/14 Income tax: application of Division 13 of Part III (international profit shifting) – some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied
- TR 97/20 Income tax: arm's length transfer pricing methodologies for international dealings
- TR 98/11 Income tax: documentation and practical issues associated with setting and reviewing transfer pricing in international dealings
- TR 1999/1 Income tax: international transfer pricing for intra-group services
- TR 2001/11 Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules
- TR 2004/1 Income tax: international transfer pricing – cost contribution arrangements
- TR 2010/7 Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions
- TR 2011/1 Income tax: application of transfer pricing provisions to business restructuring by multinational enterprises.
To get an ATO publication:
- go to ato.gov.au/publications for publications, tax rulings, practice statements and forms
- see the Individual tax return instructions and e-tax publications and rulings
- phone 1300 720 092, or
- go to one of our shopfronts.
If you are a registered tax agent, you can:
Information about business income tax, fringe benefits tax (FBT), fuel tax credits (FTC), goods and services tax (GST), pay as you go (PAYG) and activity statements, including lodgement and payment, accounts and business registration (including Australian business number and tax file number), and dividend and royalty withholding tax.
13 28 66
For enquiries from registered tax agents
13 72 86
For information about choice of super funds and the role of the employer
13 28 64
For individual income tax and general personal tax enquiries
13 28 61
13 10 20
If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service (TIS) on 13 14 50 for help with your call.
If you are deaf or have a hearing or speech impairment, contact us through the National Relay Service (NRS). For more information, go to relayservice.gov.auExternal Link
For use by companies, trusts and partnerships to assist with the completion of 2014 tax returns. This replaces Schedule 25A, Thin capitalisation schedule and IDS financial services.
Last modified: 10 Sep 2014QC 40121