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TR 2001/11 - Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules   flag 

[2001] ATOTR TR2001/11
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Amendment Bill 1982 (Cth)
Taxation Laws Amendment Bill (No 4) 1992 (Cth)
Income Tax Assessment Act 1936 (Cth)
International Tax Agreements Act 1953 (Cth) s3, s3AAA, s3AAB, s4, s5, s6
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Thiel v FCT [1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516 High Court of Australia Australia - Commonwealth 22 Aug 1990 AustLII flag 130
Placer Pacific Management Pty Ltd v FCT (1995) 31 ATR 253 Australia circa 1995 Legal Online / Westlaw flag 19
Commissioner of Taxation (NSW) v Hillsdon Watts Ltd [1937] HCA 13; 57 CLR 36; [1937] ALR 265; 4 ATD 199; 1 AITR 42 High Court of Australia Australia - Commonwealth 23 Mar 1937 AustLII flag 18
American Thread Co v FCT [1946] HCA 51; (1946) 73 CLR 643; [1947] ALR 20; 8 ATD 228 High Court of Australia Australia - Commonwealth 20 Dec 1946 AustLII flag 4
AAT Case 10,267 31 ATR 1027 Australia circa 1937 Legal Online / Westlaw flag 4
Max Factor & Co Inc v Commissioner of Taxation (Cth) 15 ATR 231 Australia Legal Online / Westlaw flag 4
North West Life Assurance Co of Canada v Commissioner (1996) 107 Tax Cas 363 United Kingdom circa 1996 flag 2
98 DTC 6630 98 DTC 6630 Canada circa 1996 flag 2
95 DTC 559 95 DTC 559; [1995] 2 CTC 2382 Canada flag 2
Utah Mines Ltd v R 92 DTC 6194 Canada circa 1996 flag 2

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