These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
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The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Australia increased by 0.2 percentage points from 28.5% in 2017 to 28.7% in 2018.* The corresponding figures for the OECD average were an increase of 0.2 percentage points from 33.7% to 33.9% over the same period.
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Australia's tax-to-GDP ratio was 28.5% in 2017* (latest available data), below the OECD average (34.3%) by 5.7 percentage points, and above the LAC and Africa (26)* averages (23.1% and 17.2%, respectively).
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The tax wedge for the average single worker in Australia decreased by 1.0 percentage point from 28.9 in 2018 to 27.9 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).
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This country note explains how Australia taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.
This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.
The fifth meeting of the OECD will take place in Melbourne, Australia in March 2019 and is expected to include representatives from over 100 countries across the globe together with officials from international organisations.
Australia, France, Japan and the Slovak Republic have deposited their instrument of ratification or acceptance for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting with the OECD’s Secretary-General, therewith underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises.
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Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Australia, deposited with the instrument of ratification, approval, or acceptance