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"On the eve of the global response to BEPS: Australia's new transfer pricing rules"   flag 

[2013] RevenueLawJl 3
Dirkis, Michael
Revenue Law Journal
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Amendment Bill 1982 (Cth)
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013 (Cth)
Tax Laws Amendment (Cross-Border Transfer Pricing) Bill (No 1) 2012 (Cth)
Income Tax Assessment Act 1936 (Cth)
International Tax Agreements Act 1953 (Cth) s4
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No 1) 2012 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Re Roche Products Pty Ltd and FCT [2008] AATA 639; (2008) 70 ATR 703; [2008] ATC 10-036 Administrative Appeals Tribunal Australia 22 Jul 2008 AustLII flag 8
FCT v SNF (Australia) Pty Ltd [2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680 Federal Court of Australia Australia - Commonwealth 1 Jun 2011 AustLII flag 75
SNF (Australia) Pty Ltd v Commissioner of Taxation [2010] FCA 635; (2010) 79 ATR 193; [2010] ATC 20-190 Federal Court of Australia Australia - Commonwealth 25 Jun 2010 AustLII flag 12
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
FCT v Commonwealth Aluminium Corporation Ltd [1980] HCA 28; (1980) 143 CLR 646; 30 ALR 449; (1980) 11 ATR 42; 54 ALJR 439 High Court of Australia Australia - Commonwealth 12 Aug 1980 AustLII flag 38
(2008) 3 (2) Journal of The Australasian Tax Teachers Association 202 (2008) 3 (2) Journal of The Australasian Tax Teachers Association 202 Journal of The Australasian Tax Teachers Association Australia circa 2008 AustLII flag 1
"The smoke and mirrors around the "stage one" transfer pricing reforms" (2012) 15 Tax Specialist 210 Tax Specialist circa 2012 1
"New transfer pricing rules: Subdiv 815-A" (2012) 47 Taxation in Australia 98 Taxation in Australia Australia circa 2012 flag 1
(2009) 44 Taxation in Australia 262 (2009) 44 Taxation in Australia 262 Taxation in Australia Australia circa 2009 flag 1
"Time for a Change: Self Assessment 14 years on" (2002) 36 Taxation in Australia 417 Taxation in Australia Australia circa 2002 flag 2
2 Act 1915 2 Act 1915 United Kingdom circa 1915 flag 69

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