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Legislation
ATO documents that consider TAA 1953 s 14ZZK and 14ZZO
6 documents
Income tax: research and development tax offsets: feedstock adjustments
Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied
Income tax: documentation and practical issues associated with setting and reviewing transfer pricing in international dealings
Income tax: research and development tax offsets: feedstock adjustments
Income tax: Application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied
Income tax: international transfer pricing - practical issues associated with setting, reviewing and documenting transfer pricing - application of Division 13 of Part III (international profit shifting) and Australia's comprehensive double taxation agreements