Income Tax Assessment Act 1997
View history note
Hide history note[ CCH Note: For the application of Subdivisions 815-B , 815-C and 815-D of the Income Tax Assessment Act 1997 , as inserted, see Division 815 of the Income Tax (Transitional Provisions) Act 1997 . ]
SECTION 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.
[ CCH Note: For the application of Subdivisions 815-B , 815-C and 815-D of the Income Tax Assessment Act 1997 , as inserted, see Division 815 of the Income Tax (Transitional Provisions) Act 1997 . ]
| 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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