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INCOME TAX ASSESSMENT ACT 1997 - SECT 815.1 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 815.1

What this Subdivision is about

The cross - border transfer pricing rules in this Subdivision are equivalent to, but independent of, the transfer pricing rules in Australia's double tax agreements.

Table of sections

Operative provisions

815 - 5   Object

815 - 10   Transfer pricing benefit may be negated

815 - 15   When an entity gets a transfer pricing benefit

815 - 20   Cross - border transfer pricing guidance

815 - 25   Modified transfer pricing benefit for thin capitalisation

815 - 30   Determinations negating transfer pricing benefit

815 - 35   Consequential adjustments

815 - 40   No double taxation

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