Income Tax Assessment Act 1997
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Hide history noteIf: (a) a company incurs * CMPTI expenditure to another entity in carrying on all or part of a * registered CMPTI processing activity; and (b) either:
(i) when the company incurs the expenditure, the company and the other entity do not deal with each other at * arm ' s length; or
(c) the expenditure exceeds the * market value of the relevant activity or part (as appropriate);
(ii) the other entity is the company ' s * associate; and
for the purposes of this Division (other than this section), the company is treated as if the amount of expenditure it incurred in carrying on the relevant activity or part (as appropriate) were equal to that market value.
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