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.
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 |
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.