Neil Wilson On March 7 2007, the Australian Taxation Office (ATO) released Taxation Ruling TR 2007/1, "Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act". TR 2007/1 had not previously been released as a draft; however, this ruling replaces TR 1999/8 (which has been actively withdrawn as of March 7 2007). TR 2007/1 applies retrospectively.
April 30 2007
