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Income Taxes (Tables)
6 Months Ended
Mar. 25, 2016
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
2004-2015
Canada
2006-2015
Germany
2006-2015
Ireland
2011-2015
Switzerland
2006-2015
United Kingdom
2013-2015
United States
1997-2015
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 March 25, 2016 and September 25, 2015, are as follows ($ in millions):
 
2012 Tax Sharing Agreement
 
2007 Tax Sharing Agreement
 
As of
 
As of
 
March 25, 2016
 
September 25, 2015
 
March 25, 2016
 
September 25, 2015
Tax sharing agreement related receivables:
 
 
 
 
 
 
 
Other assets
$

 
$

 
$
19

 
$
19

 

 

 
19

 
19

Tax sharing agreement related liabilities:
 
 
 
 
 
 
 
Accrued and other current liabilities

 

 
(87
)
 
(15
)
Other liabilities
(46
)
 
(46
)
 

 
(194
)
 
(46
)
 
(46
)
 
(87
)
 
(209
)
Net liability
$
(46
)
 
$
(46
)
 
$
(68
)
 
$
(190
)