Guidance on inbound related party funding for private groups

On 20/01/2025, the Australian Taxation Office (ATO) issued an update regarding "Guidance on inbound related party funding for private groups". The guidance explains transfer pricing rules and their application to property and construction businesses receiving funding from overseas related parties or associates. It highlights the importance of arm's length funding arrangements, factors attracting attention, and compliance tips to ensure adherence to the rules and avoid tax risks.