Australia Tax Agency Updates Practical Compliance Guideline on Transfer Pricing Rules for Eligible Corporations

The Australian Taxation Office Dec. 10 updated Practical Compliance Guideline 2017/2, on transfer pricing rules for eligible companies, trusts, and partnerships. The updated guidance reflects reductions in interest rates on related-party loans for income year 2025-2026 to: 1) a 5.61 percent maximum, from 4.90 percent, for low-level inbound loans; and 2) a 5.61 percent minimum, from 4.90 percent, for low-level outbound loans. The guidance also includes updated examples. [Australia, Australian Taxation Office, 12/10/25]

Reference:
View Practical Compliance Guideline No. PCG 2017/2. View Index.