Topics Level Date Source of learning Applied to casework
Legislation        
ITAA 1936 Div 13        
EM for Div 13        
Double tax agreements        
OECD Guidelines        
Transfer Pricing Guidelines for MNEs (1995)        
International Transfer Pricing (ITP) Booklets        
Introduction to Concepts and Risk Assessment        
Applying the Arm's Length Principle        
Advance Pricing Arrangements        
A Simplified Approach to Documentation & Risk Assessment for Small to Medium Businesses        
Risk Assessment for Small to Medium Businesses        
Marketing Intangibles        
Taxation Rulings        
92/11 Loans and credit balances        
94/14 Application of Div 13        
97/20 Methodologies        
98/11 Documentation and risk assessment        
98/16 Penalties        
1999/01 Services        
2000/16 MAP        
2001/11 PEs        
2001/13 DTAs        
2004/1 Cost Contribution Arrangements        
2005/11 Branch funding for multinational banks        
2007/11 Consequential adjustments        
2010/7 Interaction of Division 820 and the transfer pricing        
2011/1 Business restructuring        
Tax Determinations        
2007/D20 Thin Cap and Div 13        
2008/20 Debt/Equity rules and Div 13        
Practice Statements Law Administration        
2003/5 Div 13 Determination        
2004/13 Transfer Pricing Review Panels        
2005/14 Transfer Pricing Review Work        
2006/9 Referral to ISO        
2011/1 ATO's Advance Pricing Arrangement Program        
ATO Interpretive Decision        
2001/315 Application of Div 13        
Discussion Papers        
OECD        
Business Restructures        
Profit Methods        
Permanent Establishments        
Topics        
The Arm's Length Principle        
The Four Step Process        
Step 1: Understand the business        
Functional Analysis        
Intangibles        
Industry Analysis        
Identify the IRPDs        
Business Strategies        
Step 2: Select a methodology        
Considerations        
Alternatives        
Grouping/Aggregation        
Step 3: Applying the methodology        
CUP        
Resale price method        
Cost plus method        
Transaction net margin method        
Profit split method        
Other methods        
Comparability        
Range        
Step 4: Review the methodology        
Monitor dealings        
Data collection        
Support system        
Review mechanism        
Transfer pricing issues        
Services        
Restructures        
Guarantee fees/ Intra-group loans        
Permanent Establishments        
Litigation Learnings        
Div 13 Determinations        
TPRP procedures        
TPRP membership        
Business strategies        
Set off arrangements        
Market penetration        
Sustained losses        
Global pricing        
Marginal costing        
Contract manufacturing        
Compliance Activities        
Risk review        
Booklet — ITP Introduction to Concepts and Risk Assessment        
TR 98/11        
TPRR manual        
Schedule 25A        
Commercial realism        
Attachments 3 & 4        
Audit        
Compliance Manual        
4 step process        
Audit plan        
TPRPs        
Questionnaires        
Interviews        
Position papers        
Div 13 determination        
Penalties        
MAP        
Application        
DTAs        
Position papers        
Adjustments        
Interest/GIC        
APA        
5 step process        
Pre-lodgement        
APA plan        
Analysis        
Negotiation        
Critical assumptions        
APA agreement        
Simplified APA process        

Source: ATO.