Taxation Ruling

TR 2000/16W

Income tax: international transfer pricing - transfer pricing and profit reallocation adjustments, relief from double taxation and the Mutual Agreement Procedure

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Notice of Withdrawal

Taxation Ruling TR 2000/16 is withdrawn with effect from today.

1. TR 2000/16 outlines mechanisms in the income tax law and Australian Taxation Office (ATO) practice that deal with relief from double taxation arising from a primary international transfer pricing or profit reallocation adjustment made by either the ATO or a foreign tax administration. It sets out the principles and procedures relating to the Mutual Agreement Procedure (MAP) in Australia's tax treaties.

2. This Ruling contains references to repealed provisions, some of which may have been re-enacted or remade. Some of these provisions have changed significantly since the Ruling issued on 22 November 2000.

3. Furthermore, TR 2000/16 is not always consistent with the minimum standards and best practices contained in the Final Report on Action 14 of the OECD's Action Plan on Base Erosion and Profit Shifting.

4. Updated guidance on the principles and procedures relating to MAP is available on the ATO website at ato.gov.au

5. Accordingly, TR 2000/16 is no longer current and is therefore withdrawn.

Commissioner of Taxation
21 November 2018

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-DGMQ84

Related Rulings/Determinations:

IT 2527
TR 95/23

Legislative References:
ITAA 1997 8-1
ITAA 1936 6AB(1)
ITAA 1936 6AB(3)
ITAA 1936 23(q)
ITAA 1936 23AH
ITAA 1936 23AH(12)
ITAA 1936 23AJ
ITAA 1936 51(1)
ITAA 1936 128B
ITAA 1936 Pt III, Div 18
ITAA 1936 160AF
ITAA 1936 160AF(1)
ITAA 1936 160AF(1)(a)
ITAA 1936 160AF(1)(b)
ITAA 1936 Pt III, Div 18A
ITAA 1936 Pt III, Div 18B
ITAA 1936 Pt III, Div 19
ITAA 1936 160AI
ITAA 1936 160AI(1)
ITAA 1936 160AI(2)
ITAA 1936 160AI(3)
ITAA 1936 160AK(2)
ITAA 1936 160AL
ITAA 1936 170(9B)
ITAA 1936 170(9C)
ITAA 1936 170(14)
ITAA 1936 Pt V
ITAA 1936 207
ITAA 1936 207A
ITAA 1936 221YL
ITAA 1936 221YN
IntTAA 1953 3(2)
IntTAA 1953 4(2)
IntTAA 1953 14
IntTAA 1953 15
T(IOEP)A 3(1)
T(IOEP)A 3(1)(g)
T(IOEP)A 3A
T(IOEP)A 8J
T(IOEP)A 9(1A)
T(IOEP)A 11
T(IOEP)A Reg 5
T(IOEP)A Reg 6
T(IOEP)A Reg 7
T(IOEP)A Reg 8
TAA 1953 Pt IVAAA
TAA 1953 Pt IVC
TAA 1953 14ZYA
TAA 1953 14ZZ
TAA 1953 14ZZL
TAA 1953 14ZZQ

Case References:
Ahern v. Deputy Federal Commissioner of Taxation
83 ATC 4698
14 ATR 807

ARM Constructions Pty Limited & Ors v. DFC of T
86 ATC 4213
17 ATR 459
Nestle Australia Limited v. Federal Commissioner of Taxation
87 ATC 4409
18 ATR 873

Other References:
Explanatory Memorandum: Taxation Laws Amendment Bill (No. 4) 1994