ITAA 1936 s 13

Administration of transfer pricing penalties for income years commencing on or after 29 June 2013

Administration of scheme penalties arising from the application of Subdivision 815-A for income years which started on or after 1 July 2004 and before 1 July 2012

Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997 ?

Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ?

Compendium

Income tax: international transfer pricing for intra-group services

Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions

Income tax: transfer pricing - the application of section 815-130 of the Income Tax Assessment Act 1997

Income tax: transfer pricing documentation and Subdivision 284-E

Income tax: application of the Division 13 transfer pricing provisions to loan arrangements and credit balances

Income tax: arm's length transfer pricing methodologies for international dealings

Income tax: documentation and practical issues associated with setting and reviewing transfer pricing in international dealings

Use of an inbound offshore re-invoicing arrangement to avoid or evade Australian tax

Asset transfer to an offshore structure at below market value in anticipation of resale to a third party at market value

Asset transfer to an offshore structure at below market value with subsequent use to produce income not attributed to the taxpayer for Australian tax purposes

Arrangements to shift foreign business losses into Australian branches or resident entities

Foreign residents attempting to avoid Australian capital gains tax by certain 'staggered sell down' arrangements

Use of certain legal structures established in Liechtenstein to attempt to avoid or evade Australian tax obligations

Foreign residents exploiting asset valuations to avoid capital gains tax

Australian resident entities creating false deductions and/or concealing income through arrangements with promoters based in Vanuatu.