Income Tax Assessment Act 1997

Div815

Amended by:


Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (assent 29/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl2

Commenced Action Note
29/06/2013 Insert

Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012 (assent 8/09/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl6

Commenced Action Note
8/09/2012 Insert Title 'Division 815 - Cross-border transfer pricing'