Income Tax Assessment Act 1997
CHAPTER 4
-
INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
-
GENERAL
Division 815
-
Cross-border transfer pricing
Subdivision 815-C
-
Arm
'
s length principle for permanent establishments
Operative provisions
SECTION 815-230
Source rules for certain arm
'
s length profits
815-230(1)
The *arm ' s length profits for a *PE in Australia are taken, for the purposes of this Act, to be attributable to sources in Australia. 815-230(2)
The *arm ' s length profits for a *PE in an *area covered by an international tax sharing treaty are taken, for the purposes of this Act, to be attributable to sources in that area.
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 .]
The *arm ' s length profits for a *PE in Australia are taken, for the purposes of this Act, to be attributable to sources in Australia. 815-230(2)
The *arm ' s length profits for a *PE in an *area covered by an international tax sharing treaty are taken, for the purposes of this Act, to be attributable to sources in that area.
[ 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.