Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III, including consequential adjustments under section 136AF

Taxation Ruling TR 1999/8 explained the effects on taxpayers of a determination made under the provisions of Division 13 of Part III of the Income Tax Assessment Act 1936 in relation to non-arm's length arrangements.

The views expressed in Taxation Ruling TR 1999/8 are no longer current. To the extent that our views in TR 1999/8 still apply, they have been incorporated in Taxation Ruling TR 2007/1.

TR 1999/8 can continue to apply to schemes that had begun to be carried out before 7 March 2007.