PCG 2019/1
Transfer pricing — Inbound distribution arrangements
Risk-rating margins for inbound distributors.
In plain English
This guidance explains how the ATO assesses margins for businesses distributing goods into Australia.
This guidance applies to inbound distribution arrangements. It helps the ATO assess margins. It explains how margins are assessed when goods are distributed into Australia. It doesn't change transfer pricing rules. It was first published in December 2019.
Why it matters
If your business distributes goods from overseas, understand how the ATO assesses your margins. This helps ensure your transfer pricing is defensible. It can impact your tax position.
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Issuing regulator
ATO →Topics
Source: https://www.ato.gov.au. Rules Mate indexes + summarises; always verify against the regulator's live publication.