Income Tax (Transitional Provisions) Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 815
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Cross-border transfer pricing
Subdivision 815-A
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Cross-border transfer pricing
SECTION 815-1
Application of Subdivision 815-A of the
Income Tax Assessment Act 1997
815-1(1)
Subdivision 815-A of the Income Tax Assessment Act 1997 applies to income years starting on or after 1 July 2004.
815-1(2)
However, Subdivision 815-A does not apply to an income year to which Subdivisions 815-B and 815-C of that Act apply.
View history note
Hide history noteSubdivision 815-A of the Income Tax Assessment Act 1997 applies to income years starting on or after 1 July 2004.
However, Subdivision 815-A does not apply to an income year to which Subdivisions 815-B and 815-C of that Act apply.
Note:
For the income years to which Subdivisions 815-B and 815-C apply, see section 815-15 of this Act.
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