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

[1997] ATOTR TR97/20

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
BP Refinery (Kwinana) Ltd v FCT	(1960) 8 AITR 113		Australia	circa 1960			2
(1963) 11 CTBR (NS) 390	(1963) 11 CTBR (NS) 390		Australia	circa 1963			4
11 CTBR (NS) Case 63	11 CTBR (NS) Case 63		Australia	circa 1960			2

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