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TR 2014/6 - Income tax: transfer pricing - the application of section 815-130 of the Income Tax Assessment Act 1997   flag 

[2014] ATOTR 6
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s170
Income Tax Assessment Act 1997 (Cth)
Income Tax (Transitional Provisions) Act 1997 (Cth) s1.5
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (Cth)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commissioner of Taxation v Sleight [2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555 Federal Court of Australia Australia - Commonwealth 4 May 2004 AustLII flag 112
[2004] Almd 4873 [2004] ALMD 4873 Australia circa 2004 flag 2
Burswood Management Ltd v Attorney-General (Cth) [1990] FCA 203; (1990) 23 FCR 144; (1990) 94 ALR 220; [1990] ATPR 41-032; (1990) 20 ALD 357 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 104
Stamp v Commissioner of Taxation (1988) 19 FCR 423; (1988) 19 ATR 1810 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 3
Hatfield v Health Insurance Commission [1987] FCA 286; (1987) 15 FCR 487; (1987) 77 ALR 103; 77 ALT 103; 14 ALD 131 Federal Court of Australia Australia - Commonwealth 27 Aug 1987 AustLII flag 113
Foxwood (Tolga) Pty Ltd v Commissioner of Taxation (Cth) [1980] FCA 29; (1980) 29 ALR 399; (1980) 44 FLR 277; 10 ATR 676 Federal Court of Australia Australia - Commonwealth 28 Mar 1980 AustLII flag 7
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 304
(1946) 20 Australian Law Journal 277 (1946) 20 Australian Law Journal 277 Australian Law Journal Australia circa 1946 Legal Online flag 2
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Curtis v Perth and Fremantle Bottle Exchange Co Ltd [1914] HCA 21; (1914) 18 CLR 17; 20 ALR 313 High Court of Australia Australia - Commonwealth 6 Apr 1914 AustLII flag 45

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