House of Representatives
Tax Laws Amendment (Cross-border Transfer Pricing) Bill (No. 1) 2012
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Index
Treaty-equivalent cross-border transfer pricing rules
| Bill reference | Paragraph number |
| Item 1, note to subsection 136AB(1) of ITAA 1936 | 1.136 |
| Item 2, subsection 170(9B) of the ITAA 1936, item 3, note to subsection 170(9B) of the ITAA 1936, and item 4, paragraph 170(9C)(b) of the ITAA 1936 | 1.148 |
| Item 5, item in the table headed 'profits' in section 10-5 | 1.149 |
| Item 6, section 815-5 | 1.59 |
| Item 6, subsection 815-10(1) | 1.62, 1.63, 1.110 |
| Item 6, subsection 815-10(1) and subsection 815-30(1) | 1.121 |
| Item 6, subsection 815-10(2) | 1.64 |
| Item 6, subsection 815-15(1) | 1.78 |
| Item 6, subsection 815-15(1) and item 11, subsection 995-1(1) | 1.73 |
| Item 6, subsection 815-15(2) | 1.84 |
| Item 6, subsection 815-15(2) and item 11, subsection 995-1(1) | 1.79 |
| Item 6, paragraph 815-15(2)(a) | 1.80 |
| Item 6, subsection 815-15(3) | 1.88 |
| Item 6, subsection 815-15(4) | 1.89 |
| Item 6, subsection 815-15(5) and item 8, subsection 995-1(1) | 1.69 |
| Item 6, subsection 815-15(6) and item 9, subsection 995-1(1) | 1.70 |
| Item 6, subsections 815-20(1) and (2) | 1.94 |
| Item 6, paragraph 815-20(2)(c) | 1.100 |
| Item 6, subsection 815-20(3) | 1.101 |
| Item 6, subsection 815-20(4) | 1.102 |
| Item 6, subsection 815-25(1) and item 7, note to section 820-30 | 1.104 |
| Item 6, subsection 815-25(2) | 1.106 |
| Item 6, paragraph 815-25(2)(a) | 1.108 |
| Item 6, paragraph 815-25(2)(b) | 1.108 |
| Item 6, paragraphs 815-30(1)(a) to (c) | 1.111 |
| Item 6, paragraphs 815-30(2)(a) to (d) | 1.114 |
| Item 6, subsection 815-30(4) | 1.115 |
| Item 6, subsection 815-30(3) | 1.116 |
| Item 6, subsection 815-30(5) | 1.124 |
| Item 6, subsection 815-30(6) and (7) | 1.125 |
| Item 6, subsection 815-30(8) | 1.123 |
| Item 6, subsections 815-35(1) and (2) | 1.127 |
| Item 6, subsection 815-35(3) | 1.129 |
| Item 6, paragraphs 815-35(4)(a) to (d) | 1.130 |
| Item 6, subsection 815-35(5) | 1.131 |
| Item 6, subsections 815-35(6) to (8) | 1.132 |
| Item 6, subsection 815-35(9) | 1.133 |
| Item 6, subsection 815-35(10) | 1.134 |
| Item 6, subsection 815-40(1) | 1.135 |
| Item 6, subsection 815-40(2) | 1.136 |
| Item 6, subsection 815-40(3) | 1.139 |
| Item 7, note to section 820-30 | 1.139 |
| Item 10, subsection 995-1(1) | 1.66 |
| Item 12, sections 815-1 of the IT(TP) Act 1997 | 1.144 |
| Item 12, section 815-5 of the IT(TP) Act 1997 | 1.103 |
| Item 12, subsections 815-10(1) and (2) of the IT(TP Act 1997) | 1.142 |
| Item 13, subsection 284-145(2A) in Schedule 1 to the TAA 1953 | 1.141 |
| Item 14 | 1.145 |