Roberto Macho UHY Macho & Asociados rmacho@uhy-macho.com +54 11 4815 8866 Tomas Merlos UHY Macho & Asociados tmerlos@uhy-macho.com +54 11 4815 8866 UHY GLOBAL TRANSFER PRICING GUIDE 2023 | 8 AUSTRALIA TAX AUTHORITY Australian Taxation O ce (ATO). Website: www.ato.gov.au TAX LAW ...