Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
SNF (Australia) Pty Ltd v Commissioner of Taxation [2010] FCA 635 Citation: SNF (Australia) Pty Ltd v Commissioner of Taxation [2010] FCA 635
Parties: SNF (AUSTRALIA) PTY LTD (ACN 050 056 267) v COMMISSIONER OF TAXATION
File number(s): VID 132 of 2008
Judges: MIDDLETON J
Date of judgment: 25 June 2010
Catchwords: INCOME TAX- transfer pricing, methodology of transfer pricing, application of Div 13 of Pt III of the Income Tax Assessment Act 1936, application of international tax treaties (Double Taxation Agreements), conferral of power by international treaties to impose tax, application of s 136AD(3) and (4), whether more than arm's length consideration was given by the applicant, transfer pricing methods, comparable transactions.
Legislation: Evidence Act 1995 (Cth) Income Tax Assessment Act 1936
Cases cited: Bob Jane T-Marts Pty Ltd v Federal Commissioner of Taxation (1999) 94 FCR 457 Boland v Yates Property Corporation Pty Ltd (1999) 167 ALR 575 Cooke v Commissioner of Taxation (2002) 51 ATR 223 Commissioner of Taxation v Pacific Dunlop Ltd (1999) 161 ALR 661 DSG Retail Limited v Commissioners for the Majesty's Revenue and Customs (2009) UKFTT 31 (TC) 1 Estee Lauder v Federal Commissioner of Taxation (1988) 88 ATC 4412 GE Capital Finance v Commissioner of Taxation (2007) 159 FCR 473 GlaxoSmithKline Inc. v The Queen 2008 TCC 324 ISPT Pty Ltd v Valuer General (NSW) [2009] NSWCA 31 Jango v Northern Territory of Australia (No 2) [2004] FCA 1004 Maurici v Chief Commissioner of State Revenue (2003) 212 CLR 111 Notaras v Hugh [2003] NSWSC 167 Overton Investments Pty Ltd v Minister Administering the Environmental Planning and Assessment Act 1979 (2001) 113 LGERA 439 Paino v Paino [2008] NSWCA 276 Re Roche Products Pty Ltd v Federal Commissioner of Taxation (2008) 70 ATR 703 Spencer v The Commonwealth (1907) 5 CLR 418 Universal Music Australia Pty Ltd v Australian Competition and Consumer Commission (2003) 131 FCR 529 WR Carpenter Holdings Pty Ltd v Commissioner of Taxation (2006) 234 ALR 451 WR Carpenter Holdings Pty Ltd v Commissioner of Taxation (2007) 161 FCR 1
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