Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
The Commissioner may, by notice in writing, allow you to give all statements, or specified kinds of statements, under section 815-355 in relation to a 12 month period other than an income year. 815-360(2)
A notice under subsection (1) is not a legislative instrument.
PART 4-5
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GENERAL
Division 815
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Cross-border transfer pricing
Subdivision 815-E
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Reporting obligations for country by country reporting entities
Operative provisions
SECTION 815-360
Replacement reporting periods
815-360(1)
The Commissioner may, by notice in writing, allow you to give all statements, or specified kinds of statements, under section 815-355 in relation to a 12 month period other than an income year. 815-360(2)
A notice under subsection (1) is not a legislative instrument.
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