Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
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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Treaty-equivalent cross-border transfer pricing rules
Guide to Subdivision 815-A
SECTION 815-1 What this Subdivision is about
View history note
Hide history noteSECTION 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 |
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