Income Tax Assessment Act 1997
CHAPTER 4
-
INTERNATIONAL ASPECTS OF INCOME TAX
Nothing in the provisions of this Act other than this Subdivision limits the operation of this Subdivision. 815-110(2)
Nothing in this Subdivision limits Division 820 (about thin capitalisation) in its application to reduce, or further reduce, *debt deductions of an entity.
PART 4-5
-
GENERAL
Division 815
-
Cross-border transfer pricing
Subdivision 815-B
-
Arm
'
s length principle for cross-border conditions between entities
[ 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
SECTION 815-110
Operation of Subdivision
815-110(1)
Nothing in the provisions of this Act other than this Subdivision limits the operation of this Subdivision. 815-110(2)
Nothing in this Subdivision limits Division 820 (about thin capitalisation) in its application to reduce, or further reduce, *debt deductions of an entity.
[ 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 .]
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.