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TR 2014/8 - Income tax: transfer pricing documentation and Subdivision 284-E

[2014] ATOTR TR2014/8

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013 (Cth)
Electronic Transactions Act 1999 (Cth)
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
W Thomas & Co Pty Ltd v FCT	[1965] HCA 54; (1965) 115 CLR 58; [1966] ALR 915; 39 ALJR 246; 14 ATD 78	High Court of Australia	Australia - Commonwealth	3 Nov 1965	AustLII		61
Austin Distributors Pty Ltd v FCT	(1964) 13 ATD 429		Australia	circa 1964			21

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