Income Tax Assessment Act 1997
CBC reporting entities must give the Commissioner statements under this Subdivision.
This Subdivision enables the implementation of measures issued by the Organisation for Economic Cooperation and Development relating to transfer pricing documentation and country-by-country reporting (including Action 13 of the Action Plan on Base Erosion and Profit Shifting of the G20 and the Organisation for Economic Cooperation and Development)
|815-355||Requirement to give statements|
|815-360||Replacement reporting periods|
|815-370||Meaning of country by country reporting entity (or CBC reporting entity )|
|815-375||Meaning of country by country reporting parent (or CBC reporting parent)|
|815-380||Meaning of country by country reporting group (or CBC reporting group )|