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Case Law
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SNF Australia
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🇦🇺
Australia
Taxpayer Win
Commissioner of Taxation v SNF (Australia) Pty Ltd
2011
Full Court of the Federal Court of Australia
Topics
transfer-pricing
division-13
comparable-uncontrolled-price
tnmm
burden-of-proof
comparability
treaty-interpretation
oecd-guidelines
goods
imports
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Official Sources
Full Court judgment: Commissioner of Taxation v SNF (Australia) Pty Ltd [2011] FCAFC 74
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Federal Court (first instance): SNF (Australia) Pty Ltd v Commissioner of Taxation [2010] FCA 635
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ATO Decision Impact Statement (published 26 Oct 2012)
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Cooper Grace Ward commentary (11 July 2011)
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