The Australian Taxation Office published an updated Practice Statement Law Administration (PS LA) 2015/4 on Advance Pricing Arrangements, dated 29 October 2025. The Practice Statement sets out the Commissioner of Taxation's practice and procedures and provides guidance to ATO staff in dealing with requests from taxpayers to enter into an advance pricing arrangement (APA). The Practice Statement deals primarily with APA requests covering cross-border dealings between separate entities, and it…