Taxation Ruling
TR 95/23W
Income tax: transfer pricing - procedures for bilateral and unilateral advance pricing arrangements
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Taxation Ruling TR 95/23 is withdrawn with effect from today.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 The Ruling is being withdrawn and replaced with Practice Statement Law Administration PS LA 2011/1.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