Income Tax (Transitional Provisions) Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
Subdivisions 815-B , 815-C and 815-D of the Income Tax Assessment Act 1997 apply:
(a) in respect of tax other than withholding tax - in relation to income years starting on or after the date mentioned in subsection (2); and
(b) in respect of withholding tax - in relation to income derived, or taken to be derived, in income years starting on or after that date. Start date for transfer pricing amendments 815-15(2)
The date is the earlier of:
(a) 1 July 2013; and
(b) the day the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 receives the Royal Assent.
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 815-15
Application of Subdivisions 815-B, 815-C and 815-D of the
Income Tax Assessment Act 1997
815-15(1)
Subdivisions 815-B , 815-C and 815-D of the Income Tax Assessment Act 1997 apply:
(a) in respect of tax other than withholding tax - in relation to income years starting on or after the date mentioned in subsection (2); and
(b) in respect of withholding tax - in relation to income derived, or taken to be derived, in income years starting on or after that date. Start date for transfer pricing amendments 815-15(2)
The date is the earlier of:
(a) 1 July 2013; and
(b) the day the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 receives the Royal Assent.
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