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TR 97/20 - Income tax: arm's length transfer pricing methodologies for international dealings

[1997] ATOTR 20

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Collis v FCT	(1996) 33 ATR 438		Australia	circa 1996	Legal Online / Westlaw		50
BP Refinery (Kwinana) Ltd v FCT	[1961] ALR 52; (1960) 12 ATD 204		Australia	circa 1961	LexisNexis AU		11
(1963) 11 CTBR (NS) 390	(1963) 11 CTBR (NS) 390		Australia	circa 1963			4
BP Refinery (Kwinana) Ltd v FCT	(1960) 8 AITR 113		Australia	circa 1960			2
11 CTBR (NS) Case 63	11 CTBR (NS) Case 63		Australia	circa 1960			2

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