The associated enterprises articles in Australia’s DTAs and Division 13

Published on 01 Nov 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article considers the question of “whether the associated enterprises articles of Australia’s double tax agreements provide the Commissioner with a separate head of taxing power to that contained in Div 13”. This question is examined in light of recent ATO speeches and the position that existed before and after the introduction of the current Div 13. It concludes that while there is support for the view that the Commissioner has been granted the power to amend assessments where there is a need to give effect to the associated enterprises article of a DTA, there is less support for the view that the grant of power is unconstrained.

Author profile

Damian PRESHAW

Damian is Global Transfer Pricing Services Director with KPMG.
Current at 19 March 2004

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