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Australia’s transfer pricing landscape
Published on 01 Jun 21 by "THE TAX SPECIALIST" JOURNAL ARTICLE
Australia’s transfer pricing framework requires taxpayers, the courts and the Commissioner to consider three different legislative provisions depending on the year in question, any applicable double tax agreements, plus lengthy OECD commentaries and guidelines. This article explains the background to this framework and analyses judicial interpretations of it, with a particular focus on the four cases since 2008 to have dealt with the pricing of transactions challenged by the Commissioner under transfer pricing provisions. The article concludes that, in practice, the outcome under the three different legislative provisions may rarely, if ever, differ.
Author profile
Dr Dr. Julianne Jaques KC CTA
Dr Julianne Jaques KC, CTA is a barrister specialising in taxation law. Tax cases in which she has appeared include Bywater and Sharpcan in the High Court, and South Seas Holdings, Anglo American, Gumm, Victoria Power Networks and Sole Luna in the Federal Court. She is a Chartered Tax Adviser and a Chartered Accountant, and her doctoral thesis at the University of Melbourne was on the taxation of corporates. Julianne is currently Acting Chair of the Board of Taxation and is a former member of the Tax Practitioners Board. In 2020, Julianne was awarded Chartered Tax Adviser of the Year by The Tax Institute. - Current at 21 August 2025
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