Figure - Benchmark Criteria Capability Assessment Level

Chart explaining the Benchmark Criteria Capability Assessment Level

Source: ATO LB&I capability snapshot 2011.

View image enlarged

Table - Ratings scale - Large market environment and technical skills section
6 = Expert The officer has expert/specialist knowledge and skills in relation to this criterion. NB: This rating should only be used where exceptional skills have been demonstrated.
5 = High The officer has highly developed/advanced understanding, knowledge and skills.
4 = Medium The officer has full understanding, knowledge and skills.
3 = Low The officer has a general understanding and requires some training or further opportunity to apply skills.
2 = Limited The officer has limited knowledge/understanding and skill.
1 = Unable to rate The officer has not been exposed to work in this criterion.

Source: ATO LB&I capability assessment 2012 — core tax technical skills.

Key competencies/behaviour indicators

Transfer pricing

  • the concept of the arm's length principle
  • the operation of Div 13 of the ITAA 1936
  • the operation of the Associated Entities Article and the Business Profit Articles in our Double Tax Agreements
  • the application of the transfer pricing rules and ATO procedures through risk reviews, audits, MAP proceedings and APAs
  • advising, leading and mentoring in all aspects of transfer pricing law and regulations
  • analysing the financial statements of taxpayers to evaluate their compliance with the arm's length principle
  • the interaction between Transfer Pricing and other areas of international and domestic tax law, eg thin capitalisation, Part IVA, CFC, NRWT, CGT

Source: ATO LB&I capability assessment 2012 — core tax technical skills.