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INCOME TAX ASSESSMENT ACT 1997 - SECT 815.205 Object

INCOME TAX ASSESSMENT ACT 1997 - SECT 815.205

Object

    The object of this Subdivision is to ensure that the amount brought to tax in Australia by entities operating * permanent establishments is not less than it would be if the permanent establishment were a distinct and separate entity engaged in the same or comparable activities under the same or comparable circumstances, but dealing wholly independently with the other part of the entity.

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