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.