DXGQ v CofT – Transfer Pricing dispute split between the Federal Court and the AAT (on primary tax and penalties) should be heard together

On 15 April 2020, the AAT decided (Deputy President (Justice) Steward) that an appeal on transfer pricing primary tax issues (in the Federal Court) and a review of the any resulting penalties, in the AAT should be heard together (and the AAT hearing ought not be deferred until after the primary tax amount had been determined).

See below for a summary of the case.

[Tax Month – April 2020]