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.