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  • 2020 completed issues

    The following public advice and guidance issues have been completed.

    [3926] Transfer pricing – cross border leasing

    Purpose
    The Guideline will provide practical guidance on the application of the transfer pricing provisions to cross-border leasing of vessels into Australia, by setting out the ATO's compliance approach to transfer pricing issues relating to the use of mobile offshore drilling units, such as drill-ships, drilling rigs (including but not limited to submersibles, semi-submersibles and jack-up rigs), pipe-laying vessels and heavy-lift vessels.

    Outcome
    PCG 2020/1 published on 19 February 2020.

    Last modified: 12 Mar 2020QC 61080