Taxation Determination

TD 2019/10ER1 - Erratum

Income tax: can the debt and equity rules in Division 974 of the Income Tax Assessment Act 1997 limit the operation of the transfer pricing rules in Subdivision 815-B of the Income Tax Assessment Act 1997?

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Taxation Determination TD 2019/10 to remove a typographical error in references to paragraphs.

TD 2019/10 is correct as follows:

1. Paragraph 33

Omit '35 to 43'; substitute '34 to 42'.

This Erratum applies on and from 3 July 2019.

Commissioner of Taxation
10 July 2019

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References

ATO references:
NO 1-9ZXAQ1H

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