The functions of the PMU include:
- managing the APA workflow and process, including negotiating bilateral advanced pricing arrangements
- providing assistance under the MAP article contained in Australia’s tax treaties
- issuing competent authority determinations under the ‘limitation of benefits’ and recognised stock exchange rules where they exist in relevant tax treaties
- negotiating dual residency mutual agreements for non-individuals under Article 4(1) of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) where that Article applies to a tax treaty.
You can enquire about applying for an APA, MAP or CA determination with the PMU. You can make your initial contact with the PMU by:
- email to email@example.com
- completing a Request for advance pricing arrangement early engagement (NAT 75220) form
- contacting your existing Relationship Manager
- in writing to
APA / MAP Program Management Unit
Public Groups and International
Australian Taxation Office
GPO Box 9977
Brisbane QLD 4001
When you lodge an APA early engagement form or apply for MAP relief, we will advise you of the team and competent authority who will be working on your case.