205‑15 Method to be used when determinin205‑15 Method to be used when determining amounts for the purposes of this Division

#### 205‑15 Method to be used when determining amounts for the purposes of this Division (1) For the purposes of this Division, in working out what an amount would have been, or could reasonably be expected to have been, if the independent conditions had instead operated, use the method that, having regard to: (a) the circumstances of the miner or \*entity and one or more other entities mentioned in paragraph 205‑10(1)(a), including the functions performed, assets used and risks borne by the miner or entity and each other entity in their commercial or financial relations; and (b) the extent to which the method can reliably adjust for any differences between those circumstances and the circumstances mentioned in paragraph 205‑10(1)(b); and (c) the availability of reliable information required to apply a particular method; and (d) the \*transfer pricing guidelines; produces the most appropriate and reliable measure of what the amount would have been. (2) The following are the transfer pricing guidelines: (a) unless paragraph (b) applies—the document entitled “Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations” and published by the Organisation for Economic Cooperation and Development on 18 August 2010; (b) if the Commissioner determines, by legislative instrument, a later publication of that document to be a transfer pricing guideline for the purposes of this subsection—that later publication; (c) any other document, or part of any other document, published by that organisation that the Commissioner determines, by legislative instrument, to be a transfer pricing guideline for the purposes of this subsection. (3) A determination under paragraph (2)(b) or (2)(c) may specify the time from which the document, or part of the document, is to be taken to be a \*transfer pricing guideline for the purposes of that paragraph.