Dispute resolution

Australia Dispute Resolution Country Profile

 

 

last update 25 February 2010

Competent Authority

Mr David Allen (temporary)
Assistant Commissioner
Tax Technical Risk
Internationals
Australian Taxation Office
GPO Box 9977 MELBOURNE VIC 3001 AUSTRALIA
E-mail: david.allen@ato.gov.au
Contact Officer: Peter Murphy
Telephone: (61 7) 3213 5196 Facsimile: (61 3) 3213 5500

Mr. David Allen
Assistant Commissioner
Transparency Practice
Internationals
Australian Taxation Office
PO Box 900 CIVIC SQUARE ACT 2608 AUSTRALIA
E-mail: david.allen@ato.gov.au
Contact Officer: Neil Cossins
Telephone: (61 2) 6216 1063 Facsimile: (61 2) 6216 6777

Organisation

MAP & APA
- TP issues: Transfer Pricing Practice (TPP) in International Strategy and Operations (ISO)
- non-TP MAPs: International Relations in ISO
* TP MAP Team composition: TPP officer, field staff from the Large Taxpayer or
Small-Medium Enterprise Taxpayer segment, TP economist

Scope of MAP
& MAP APA

- Relief of double taxation for specific taxpayer (the majority is TP)
- Interpretation of DTC article

Domestic guidelines & administrative arrangements

MAP: TR (Taxation Ruling) 2000/16 including the Addendum (for TP MAP cases)

APA: TR 95/23

  • Australia has bilateral administrative arrangements with some of its treaty partners in respect of bilateral APAs and MAPs.

Time for filing

Generally within 3 years from the notification to taxpayer of the actions giving rise to taxation not in accordance with DTC.

  • Time limit varies slightly depending on respective DTC.

Form of request

MAP: no specific provision on this issue.

APA: no set format required (TR 95/23, paragraph 90).

Documentation
requirement

MAP
- contained in paragraph 4.8 to 4.9 of TR 2000/16


APA
- paragraph 90 to 106 of TR 95/23

User fees

None

Tax collection / penalty / interest

- Collection: ATO will agree to defer recovery action under the relevant provisions of the Taxation Administration Act 1953.

- Interest or penalty begins to accrue when the liability becomes due under relevant taxation law. CA does not cover administrative penalties and interest.

* General Interest Charge (GIC) accrued during the MAP will be remitted in respect of the tax actually paid, provided this does not result in a windfall gain of the MNE group.

Other dispute resolution mechanisms

In certain new Australian tax treaties, an arbitration clause is being added to the text of the MAP article. Arbitration is restricted to factual matters and requires the Competent Authority to negotiate a procedural MOU governing the practical operation of the provision.

Government
Website

www.ato.gov.au 

 

 

 

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