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Transfer Pricing Asia Overview

Australia’s Advance Pricing Arrangement Program

Australia continues to apply its advance pricing arrangement (APA) program, increasing the issuance of its APAs. Large businesses with revenues of more than A$250 million more readily use APAs than do smaller businesses. The completed APAs cover a wide range of related party inbound dealings and cover a wide range of related party outbound dealings. These APAs include purchases and sales of the following business activities: consumer products, medical products, business products, IT software and hardware, business and management services, and metals and minerals. Businesses that apply for an APA include the following activities: agency permanent establishments, distributors, service providers, toll manufacturers, and full manufacturers.