Income Tax (Transitional Provisions) Act 1997
Subdivisions 815-B , 815-C and 815-D of the Income Tax Assessment Act 1997 apply:
(a) in respect of tax other than withholding tax - in relation to income years starting on or after the date mentioned in subsection (2); and
(b) in respect of withholding tax - in relation to income derived, or taken to be derived, in income years starting on or after that date. Start date for transfer pricing amendments 815-15(2)
The date is the earlier of:
(a) 1 July 2013; and
(b) the day the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 receives the Royal Assent.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.