ITAA 1997 s 960-555

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

Administration of the penalty for failure to lodge on time

Collection and recovery of disputed debts

Administration of the false or misleading statement penalty - where there is no shortfall amount

Administration of the false or misleading statement penalty - where there is a shortfall amount

Administration of transfer pricing penalties for income years commencing on or after 29 June 2013

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions