ITAA 1936 s 170(14)

Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions

Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions in relation to 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