Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 815 - Cross-border transfer pricing  

Subdivision 815-E - Reporting obligations for country by country reporting entities  

Operative provisions

SECTION 815-365   Exemptions  

Exemptions for particular entities

815-365(1)  
The Commissioner may, by notice in writing, exempt an entity from:


(a) giving statements under section 815-355 ; or


(b) giving statements of a particular kind under that section.

815-365(2)  
A notice under subsection (1) is not a legislative instrument. General exemptions

815-365(3)  
The Commissioner may, by legislative instrument, determine that section 815-355 does not apply to a specified class of entity.


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