House of Representatives
Tax Laws Amendment (Cross-border Transfer Pricing) Bill (No. 1) 2012
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1953 | International Tax Agreement Act 1953 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| IT(TP) Act 1997 | Income Tax (Transitional Provisions) Act 1997 |
| MAP | mutual agreement procedure article |
| OECD | Organisation for Economic Co-operation and Development |
| OECD Guidelines | OECD's Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations |
| OECD Model | OECD Model Tax Convention on Income and on Capital |
| SNF | Commissioner of Taxation v SNF (Australia) Pty Ltd [2011] FCAFC 74 |
| TAA 1953 | Taxation Administration Act 1953 |