Tax Laws Amendment (Cross-Border Transfer Pricing) Bill (No. 1) 2012 [Provisions]

14 August 2012

View the report as a single document - (PDF 1166KB)

View the report as separate downloadable parts:


Membership of Committee	(PDF 36KB)

Glossary	(PDF 19KB)

Abbreviations	(PDF 11KB)

Chapter 1 - Introduction and conduct of the inquiry	(PDF 248KB)
Conduct of the inquiry Policy context and background to the inquiry Structure of this report

Chapter 2 - Overview of the bill	(PDF 57KB)
Tax treaties and Division 13 of the Income Tax Assessment Act 1936 OECD guidance Thin capitalisation Administrative penalties Retrospective application

Chapter 3 - Revenue implications and judicial commentary	(PDF 262KB)
Revenue implications Judicial rulings on treaty taxation powers

Chapter 4 - Australian Taxation Office rulings	(PDF 54KB)
Testing ATO rulings in Court Speeches by the Commissioner Committee view

Chapter 5 - Submitters' views on Parliament's intention	(PDF 74KB)
Tax treaties – a sword or shield?

Chapter 6 - Parliament's intention since 1982	(PDF 85KB)
1982 introduction of Division 13 1984 amendments to the penalty provisions 1995 explanation of franking credits Committee view

Chapter 7 - Parliament's intention expressed in the 2003 amendment	(PDF 44KB)
Submitters' views Amendment to subsection 170(14) – definition of 'relevant position' Committee view

Chapter 8 - Implications for taxpayers and international trading partners	(PDF 165KB)
Implications for taxpayers Relationship with foreign trading partners Further guidance on retrospective application of the bill requested Committee view

Chapter 9 - Transaction based arm's length assessments	(PDF 138KB)
Customs laws Treasury's response Committee view and concluding comments

Coalition Senators' Dissenting Report	(PDF 23KB)

APPENDIX 1 - Submissions received	(PDF 16KB)

APPENDIX 2 - Public Hearings and Witnesses	(PDF 9KB)

APPENDIX 3 - The ATO’s Tax Rulings	(PDF 19KB)

For further information, contact:

Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600
Australia

Phone: +61 2 6277 3540

Fax: +61 2 6277 5719

Email: economics.sen@aph.gov.au

Phone:	+61 2 6277 3540
Fax:	+61 2 6277 5719
Email:	economics.sen@aph.gov.au