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INCOME TAX ASSESSMENT ACT 1997 - SECT 815.101 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 815.101

What this Subdivision is about

This Subdivision applies if an entity would otherwise get a tax advantage in Australia from cross - border conditions that are inconsistent with the internationally accepted arm's length principle.

The entity is treated for income tax and withholding tax purposes as if arm's length conditions had operated.

Table of sections

Operative provisions

815 - 105   Object

815 - 110   Operation of Subdivision

815 - 115   Substitution of arm's length conditions

815 - 120   When an entity gets a transfer pricing benefit

815 - 125   Meaning of arm's length conditions

815 - 130   Relevance of actual commercial or financial relations

815 - 135   Guidance

815 - 140   Modification for thin capitalisation

815 - 145   Consequential adjustments

815 - 150   Amendment of assessments

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