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Advance pricing arrangements

An overview of advance pricing arrangements (APAs) and specific information for taxpayers.

Last updated 21 July 2024

Advance pricing arrangement (APA) program

APA and MAP program management unit

PS LA 2015/4 Advance Pricing Arrangements

Comparison between audit and APA features

Types of APAs

Mutual expectations

Early engagement stage

An overview of the process for the early engagement stage of an APA.

Application stage

Documents to support your APA application

What you need to include in documentation connected to your APA application.

Processing an APA application

Monitoring and compliance stage

APA and MAP statistics

QC43088