Taxation Determination
TD 2019/10A1 - Addendum
Income tax: can the debt and equity rules in Division 974 of the Income Tax Assessment Act 1997 limit the operation of the transfer pricing rules in Subdivision 815-B of the Income Tax Assessment Act 1997?
-
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Determination TD 2019/10 to modify Example 2.
TD 2019/10 is amended as follows:
Omit the last sentence.
This Addendum applies on and from 3 July 2019.
Commissioner of Taxation
24 July 2019
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
References
ATO references:
NO 1-9ZXAQ1H
Related Rulings/Determinations:
TD 2008/20
TR 92/11
TR 2006/10
TR 2014/6
Legislative References:
ITAA 1997
ITAA 1997 Subdiv 768-A
ITAA 1997 768-5
ITAA 1997 Subdiv 815-B
ITAA 1997 815-105
ITAA 1997 815-110
ITAA 1997 815-110(1)
ITAA 1997 815-115
ITAA 1997 815-115(1)
ITAA 1997 815-115(2)
ITAA 1997 815-120
ITAA 1997 815-120(1)
ITAA 1997 815-125
ITAA 1997 815-130
ITAA 1997 815-130(3)
ITAA 1997 Div 974
ITAA 1997 974-10
ITAA 1997 974-10(1)
ITAA 1997 974-20
ITAA 1997 974-35
ITAA 1997 974-35(1)(a)(ii)
ITAA 1997 974-75
ITAA 1997 974-75(1)
ITAA 1997 974-120
ITAA 1936
ITAA 1936 128AAA
ITAA 1936 128B(1)
TAA 1953
Acts Interpretation Act 1901
Acts Interpretation Act 1901 15AA
Case References:
Commissioner of Taxation v Jayasinghe
[2016] FCAFC 79
(2016) 247 FCR 40
2016 ATC 20-571
(2016) 103 ATR 357
Channel Pastoral Holdings Pty Ltd v Commissioner of Taxation
[2015] FCAFC 57
232 FCR 162
2015 ATC 20-503
(2015) 321 ALR 261
Commissioner of Taxation v Consolidated Media Holdings Ltd
[2012] HCA 55
(2012) 250 CLR 503
2012 ATC 20-361
(2012) 84 ATR 1