Australia: New transfer pricing guidance on inbound related-party funding for property and construction

Guidance highlights concerns and factors that attract tax authority’s attention

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January 22, 2025

The Australian Taxation Office (ATO) published new transfer pricing guidance for private groups that receive funding from foreign related parties or associates for property and construction.

The guidance covers topics such as:

  • How to demonstrate the commerciality of funding arrangements and ensure they are arm's length
  • ATO's observations of conventional funding practices in the property and construction industry
  • ATO's concerns and factors that attract its attention
  • Examples of different funding arrangements and behaviors along with the ATO's view on private groups’ level of tax risk
  • Record-keeping and other compliance obligations when receiving funding from foreign related parties or associates

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