Show download pdf controls
  • PS LA 2015/4 Advance Pricing Arrangements

    Law Administration Practice Statement PS LA 2015/4 Advance Pricing Arrangements provides detailed guidance on advance pricing arrangements. It also contains a diagrammatic overview of the process for entering into an APA.

    PS LA 2015/4 draws upon lessons from the successful implementation of the early engagement approaches used for the processing of private ruling applications.

    It reflects a:

    • principle-based approach
    • streamlined process and practices to improve timelines
    • reduction in red tape.

    If you wish to enter into an APA, familiarise yourself with PS LA 2015/4.

      Last modified: 09 May 2023QC 43088