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Management of taxpayers' use of transfer pricing and related party debt
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The objective of this audit is to assess the effectiveness of the Australian Taxation Office’s (ATO) management of transfer pricing for related party debt.
The ANAO proposes to examine:
- Does the ATO have a sound strategic framework to manage the use of transfer pricing for related party debt?
- Are the risks relating to transfer pricing for related party debt appropriately managed?
- Does the ATO effectively manage transfer pricing for related party debt?
Contribute to this audit
The ANAO welcomes members of the public contributing information for consideration when conducting performance audits. Performance audits involve the independent and objective assessment of the administration of an entity or body’s programs, policies, projects or activities. They also examine how well administrative support systems operate.
The ANAO does not have a role in commenting on the merits of government policy but focuses on assessing the efficient and effective implementation of government programs, including the achievement of their intended benefits.
The audit you have selected is currently collecting audit evidence and is seeking input from members of the public. We particularly value information that deals with significant matters or insights into the administration of the subject of this audit. Information can be submitted either by uploading a file, or by entering your information into the comments box below.
While your contribution will be considered, and handled with care, you will not automatically receive feedback about your contribution. However, if you provide your contact details, you may be contacted regarding your contribution.
Please note that contributions are intermittently monitored. You will receive an email acknowledgement of your contribution if you provide a valid email address.
We anticipate accepting contributions to this audit until Sunday 29 October 2023.