Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 815 - Cross-border transfer pricing  

Subdivision 815-D - Special rules for trusts and partnerships  

Guide to Subdivision 815-D

SECTION 815-301   What this Subdivision is about  


This Subdivision provides special rules about the way Subdivisions 815-B and 815-C apply to trusts and partnerships.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
815-305 Special rule for trusts
815-310 Special rules for partnerships


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