Information on the Treasury website will be published in accordance with the Department of the Prime Minister and Cabinet's Guidance on Caretaker Conventions. No election-related material will be available on this website. Please see the relevant minister's or party's website for more information on election-related material.

Modernisation of transfer pricing rules

This consultation process has now been completed. Submissions available
Consultation Type
Exposure Draft

Key Documents

On 22 November 2012 the Hon David Bradbury MP released an exposure draft of the proposed amendments to Australia's transfer pricing rules. The exposure draft package includes the draft legislation and draft explanatory memorandum.

These reforms were announced by the Hon Bill Shorten MP on 1 November 2011. The proposed amendments are designed to modernise the transfer pricing rules contained in Australia's domestic law, ensuring that they better align with the international standards set out by the Organisation for Economic Co-operation and Development.


26 submissions were received for this consultation, including 1 confidential submission.

BHP Billiton - pdf 1.11 MB
Chevron Australia - pdf 156.09 KB
Collins, Irene - pdf 84.33 KB
Collins, Irene - rtf 53.66 KB
CPA Australia - pdf 59.51 KB
Dela Rama, Marie - rtf 117.54 KB
Dela Rama, Marie - pdf 80.78 KB
Deloitte - pdf 304.25 KB
Ernst & Young - pdf 265.99 KB
Grant Thornton - pdf 3.19 MB
KPMG - pdf 2.45 MB
Law Council of Australia - pdf 131.32 KB
Moore Stephens - pdf 78.94 KB
Pitcher Partners - pdf 838.23 KB
PricewaterhouseCoopers - pdf 292.93 KB
The Tax Institute - pdf 1.06 MB