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.


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