Since the ATO released its Transfer Pricing Guidance package in 2014, 他们的在线指南“简化转让定价记录保存”已经更改了几次. 2017年的最新版本包括澳门赌场官网如何应用简化记录保存选项的进一步指导.
The latest guidelines
ATO的指南现在概述了被确定为国际关联方交易(irpd)低风险的八种交易类型或活动，并规定了企业自我评估其资格的标准:
- Small taxpayers
- Distributors
- Intra-group services
- Low-level inbound loans
- Low-level outbound loans.
- Materiality
- Management and administration services
- Technical services
请注意，一般情况下，如果企业产生了持续损失，将不符合上述选项1-5的资格, undergone a restructure within the year, 或与指定国家的实体进行关联方交易.
简化转让定价记录保存资格标准摘要
- Small business taxpayers
年营业额不超过2500万澳元的企业，如果有关联方交易特许权使用费，将无法行使简化的选择权, licence fees or research and development arrangements, 或指定服务关联方交易金额超过其营业额的15%. Additionally, they cannot be distributors. 该选择不适用于关联方金融交易和国际关联方交易(irpd)的资本性质. - Distributors
营业额不超过5000万美元且没有涉及版税的关联方交易的分销商, licence fees, 或有研发协议且没有税前利润与营业额之比低于3%的企业均有资格选择加入. 然而，属于资本性质的国际关联方金融交易和irpd不包括在期权范围内. - Intra-group services
Intra-group services up to $1 million are eligible, as are some above $1 million but: For services you receive, 收取的总金额不得超过您所提供服务的总费用的15%, the amount must be no more than 15% of the total revenue. Additionally, the mark-ups on the services need to be at least 7.5% for those provided or at most 7.5% for those received. However, this option is not applicable to other IRPDs, related party financial transactions and IRPDs of a capital nature. - Low-level inbound loans
如果整个财政年度的贷款余额低于5000万澳元，如果其利率符合澳门赌场官网储备银行的相关指标和贷款提供的资金，则可以选择加入, and their associated expenses are paid in Australian dollars. Exclusions apply however, to some IRPDs and other related-party deals. - Low-level outbound loans
在整个财政年度内，贷款余额少于5,000万元的人士，只要每笔贷款的利率不低于3厘，便可选择参与.70% in FY2019 (or 3.(2018财年为79%)，其贷款项下提供的资金及其相关费用均以澳元计价. However, this option is not applicable for inbound related party loans, other IRPDs, related party financial transactions & IRPDs of a capital nature. - Materiality
Companies with IRPDs of not more than 2.如果其澳门赌场官网经济集团在特定国家没有关联交易，也没有涉及特许权使用费的关联分手交易，则其总营业额的5%有资格获得此选项, licence fees or research and development arrangements. However, IRPDs that are capital in nature are excluded. - Management and administration services
如果澳门赌场官网公司在管理和行政服务方面的澳门官方赌场和支出不超过其澳门赌场官网经济集团总irpd的50%, 如果收到的服务加价不超过5%，则可以使用此选项, the mark up for services rendered is at least 5%, 公司在特定国家没有关联交易. 同样，其他irpd、关联方金融交易和资本性质的irpd不包括在内. - Technical services
如果技术服务的澳门官方赌场和支出不超过纳税人澳门赌场官网经济集团irpd总额的50%, 如果收到的服务加价不超过10%，则可以使用此选项, the mark up for services rendered is at least 10%, and it does not have related party dealings in specified countries. As for the previous option, other IRPDs, 不包括关联方金融交易和资本性质的irpd.
在依赖ATO“简化转让定价记录保存”指南之前
在依赖ATO指南之前，企业必须考虑所有相关的ATO标准和定义. 然后，他们可以通过他们的电子邮件通知ATO，披露他们的资格并选择加入简化记录保存计划 International Dealings Schedule.
如果您不熟悉澳门赌场官网转让定价规则，请参阅我们的文章 Australia’s transfer pricing requirements 2018.
转让定价可能是一个复杂的领域，建议寻求专业指导. Accru Felsers assists many multi-nationals, especially from Germany, China, Japan and Australia, with transfer pricing and has a successful track record in this area. Please contact Glenda Nixon or Maggie Chang，我们的转让定价专家，如果您有任何问题或需要我们的帮助.
