INCOME TAX ASSESSMENT ACT 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 815 - Cross-border transfer pricing  

Subdivision 815-A - Treaty-equivalent cross-border transfer pricing rules  

Guide to Subdivision 815-A

SECTION 815-1   What this Subdivision is about  


The cross-border transfer pricing rules in this Subdivision are equivalent to, but independent of, the transfer pricing rules in Australia ' s double tax agreements.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
815-5 Object
815-10 Transfer pricing benefit may be negated
815-15 When an entity gets a transfer pricing benefit
815-20 Cross-border transfer pricing guidance
815-25 Modified transfer pricing benefit for thin capitalisation
815-30 Determinations negating transfer pricing benefit
815-35 Consequential adjustments
815-40 No double taxation


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