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 significant global 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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