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  • Publications referred to in these instructions

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention
    • Business industry codes 2011 (NAT 1827)
    • Company tax return instructions 2011 (NAT 0669)
    • Income Tax Assessment Act 1936
    • Income Tax Assessment Act 1997
    • Income Tax Regulations 1936
    • International dealings schedule - financial services 2011 (NAT 73345)
    • International dealings schedule - financial services instructions 2011
    • Taxation Ruling TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied
    • Taxation Ruling TR 97/20 - Income tax: arm's length transfer pricing methodologies for international dealings
    • Taxation Ruling TR 98/11 - Income tax: documentation
      and practical issues associated with setting and reviewing transfer pricing in international dealings
    • Taxation Ruling TR 1999/1 - Income tax: international transfer pricing for intra-group services
    • Taxation Ruling TR 2001/11 - Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules
    • Taxation Ruling TR 2004/1 - Income tax: international transfer pricing - cost contribution arrangements.
    Last modified: 28 Sep 2012QC 24214