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  • Question 16 Cost contribution arrangement

    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 2004/1 Income 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 TR 2004/1.

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

    Last modified: 08 Feb 2022QC 64900