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Re Roche Products Pty Ltd and FCT   flag  8

[2008] AATA 639; (2008) 70 ATR 703; [2008] ATC 10-036
Administrative Appeals Tribunal
Australia
22nd July, 2008

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Ogden and Commissioner of Taxation (Taxation) [2016] AATA 574 Administrative Appeals Tribunal Australia 4 Aug 2016 AustLII flag
Ogden and Commissioner of Taxation (Taxation) [2016] AATA 32 Administrative Appeals Tribunal Australia 29 Jan 2016 AustLII flag 1
TR 2010/7 - Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions [2010] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TR 2010/7 - Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions [2010] ATOTR TR2010/7 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
Nguyen v FCT [2018] FCA 1420; (2018) 265 FCR 355; (2018) 364 ALR 1 Federal Court of Australia Australia - Commonwealth 18 Sep 2018 AustLII flag 12
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4) [2015] FCA 1092; (2015) 102 ATR 13 Federal Court of Australia Australia - Commonwealth 23 Oct 2015 AustLII flag 22
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

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"On the eve of the global response to BEPS: Australia's new transfer pricing rules" [2013] RevenueLawJl 3 Dirkis, Michael Australia circa 2013 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Amendment Bill 1982 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s43
Income Tax Assessment Act 1936 (Cth) s170, s175A
International Tax Agreements Act 1953 (Cth)
Taxation Administration Act 1953 (Cth) s14ZL, s14ZYA, s14ZZ, s14ZZK
Patents Act 1952 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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
Green v Minister for Immigration and Citizenship [2008] FCA 125; (2008) 100 ALD 346 Federal Court of Australia Australia - Commonwealth 20 Feb 2008 AustLII flag 40
WR Carpenter Holdings Pty Ltd v FCT [2007] FCAFC 103; (2007) 161 FCR 1; 241 ALR 636; (2007) 66 ATR 336 Federal Court of Australia Australia - Commonwealth 11 Jul 2007 AustLII flag 25
Shi v Migration Agents Registration Authority [2007] FCAFC 59; (2007) 158 FCR 525; 240 ALR 23; (2007) 95 ALD 260 Federal Court of Australia Australia - Commonwealth 27 Apr 2007 AustLII flag 71
Stevenson v Commissioner of Taxation (1991) 29 FCR 282; (1991) 22 ATR 56 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 23
Fletcher v Commissioner of Taxation [1988] FCA 362; (1988) 19 FCR 442; (1988) 84 ALR 295; (1988) 16 ALD 280; (1988) 19 ATR 1765 Federal Court of Australia Australia - Commonwealth 14 Oct 1988 AustLII flag 193
McDonald v Director-General of Social Security [1984] FCA 57; (1984) 6 ALD 6; (1984) 11 SSR 114; (1984) 1 FCR 354 Federal Court of Australia Australia - Commonwealth circa 1984 AustLII flag 1092
Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8 High Court of Australia Australia - Commonwealth 3 Mar 1959 AustLII flag 7870
Treaty Notes [1969] ATS 14 Australia circa 1969 AustLII flag 13
Agreement between Australia and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income [1981] ATS 5 Australia circa 1981 AustLII flag 14
Spencer v The Commonwealth (1907) 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954
Bayer AG v Blewett (1988) 96 FLR 50; (1988) 13 IPR 225; [1989] AIPC 38,707 Australia circa 1988 Legal Online / Westlaw flag 27

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