Australia: Updated guidance on APAs

Updated Law Administration Practice Statement on advance pricing arrangements (APAs)

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OCTOBER 29, 2025

The Australian Taxation Office (ATO) issued an update to the Law Administration Practice Statement PS LA 2015/4 concerning advance pricing arrangements (APAs), reflecting recommendations from the APA Program Review published in 2023 and incorporating improvements in processes implemented since then.

The update includes clearer mutual expectations, redefined APA program entry criteria, increased transparency and clarity in the decision-making process, program governance updates, and changes to how collateral issues are treated depending on the stage of the APA process. These updates are relevant to ATO staff, advisers, and businesses engaged in the APA process.

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