Taxation Ruling

TR 95/23W

Income tax: transfer pricing - procedures for bilateral and unilateral advance pricing arrangements

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Notice of Withdrawal

Taxation Ruling TR 95/23 is withdrawn with effect from today.

1. This Ruling provided guidelines to taxpayers seeking an Advance Pricing Arrangement (APA).

2. The Ruling is being withdrawn and replaced with Practice Statement Law Administration PS LA 2011/1. The practice statement outlines the Australian Taxation Office's APA Program.

Commissioner of Taxation
10 March 2011

Previously released in draft form as TR 94/D32

References

ATO references:
NO 1-27YBQ48

Related Rulings/Determinations:

TR 94/14