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Legislation
ATO documents that consider ITAA 1936 s 136AD
5 documents
Income tax: international transfer pricing for intra-group services
Cross-Border Round Robin Financing Arrangements
Arrangements involving related party foreign currency denominated finance with related party cross currency interest rate swaps
Income tax: where there is no excess debt under Division 820 of the Income Tax Assessment Act 1997 can the transfer pricing provisions apply to adjust the pricing of costs that may become debt deductions, for example, interest and guarantee fees?
Assessments for the 2003-04 and earlier nil years: effect of transfer pricing determination on the period within which an original assessment can be made