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Income Taxes (Tables)
 9 Months Ended
Jun. 27, 2014
Income Tax Disclosure [Abstract]  
Disclosure of income tax examinations
Open tax years in significant jurisdictions included in continuing operations are as follows:
Jurisdiction
Years Open
To Audit
Australia
2004-2013
Canada
2005-2013
Germany
2005-2013
Switzerland
2004-2013
United Kingdom
2012-2013
United States
1997-2013
Summary of net receivables and liabilities related to the 2012 and 2007 Tax Sharing Agreements
The receivables and liabilities related to the 2012 and 2007 Tax Sharing Agreements as of June 27, 2014 and September 27, 2013, are as follows ($ in millions):
 
2012 Tax Sharing Agreement
 
2007 Tax Sharing Agreement
 
As of
 
As of
 
June 27, 2014
 
September 27, 2013
 
June 27, 2014
 
September 27, 2013
Tax sharing agreement related receivables:
 
 
 
 
 
 
 
Prepaid expenses and other current assets
$
—

 
$
—

 
$
13

 
$
—

Other assets
—

 
—

 
35

 
67

 
—

 
—

 
48

 
67

Tax sharing agreement related liabilities:
 
 
 
 
 
 
 
Accrued and other current liabilities
—

 
(33
)
 
(21
)
 
(130
)
Other liabilities
(66
)
 
(36
)
 
(194
)
 
(254
)
 
(66
)
 
(69
)
 
(215
)
 
(384
)
Net liability
$
(66
)
 
$
(69
)
 
$
(167
)
 
$
(317
)
Income (loss) in conjunction with Tax Sharing Agreements
Tyco recorded amounts in conjunction with the 2012 and 2007 Tax Sharing Agreements within Other expense, net in the Consolidated Statements of Operations for the quarters and nine months ended June 27, 2014 and June 28, 2013 as follows ($ in millions):
 
For the Quarters Ended
 
For the Nine Months Ended
 
June 27, 2014
 
June 28, 2013
 
June 27, 2014
 
June 28, 2013
(Loss) income
 
 
 
 
 
 
 
2012 Tax Sharing Agreement
$
—

 
$
(1
)
 
$
(5
)
 
$
(31
)
2007 Tax Sharing Agreement
—

 
—

 
1

 
—