INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 815 - Cross-border transfer pricing  

Subdivision 815-A - 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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