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Correct characterisation and reconstruction under 815B and Part IVA presentation

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Published on 08 Aug 18 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • the basic rule – ss815-130(1)
  • the first exception – ss815-130(2)
  • what is the meaning of the words ‘form’ and ‘substance’?
  • substance over form in the United States
  • what is an inconsistency between ‘form’ and ‘substance’?
  • what is the effect of disregarding some or all of the ‘form’ of the commercial or financial relations?
  • relevance of OECD TP Guidelines – s815-135
  • steps companies should be taking to document and support their tax governance.

Author profile

Damian Preshaw CTA
Damian Preshaw, CTA, is a transfer pricing specialist with more than 30 years’ experience in both the private sector and with the Australian Taxation Office and provides specialist transfer pricing services to accounting firms and law firms. Prior to establishing Damian Preshaw Consulting Pty Ltd, Damian was a director in KPMG’s Transfer Pricing Services Group in Melbourne for 12 years. In this capacity, Damian advised a wide variety of multinational clients on transfer pricing and profit attribution issues with a special focus on dispute resolution, financial services, financial transactions and business restructuring. Before joining KPMG, Damian was an international tax counsel in the ATO’s Transfer Pricing Practice in Canberra where he was extensively involved in the ATO’s transfer pricing rulings program and was an Australian delegate to the OECD’s Working Party No.6 (Taxation of Multinational Enterprises) from 1994 to 2003. - Current at 14 July 2023
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This was presented at National Transfer Pricing Conference .

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