s 815-1
In forceApplication of Subdivision 815‑A of the Income Tax Assessment Act 1997
Chapter 4International aspects of income tax
Part 4-5General
Division 815Cross‑border transfer pricing
Subdivision 815-ACross‑border transfer pricing
815-1 Application of Subdivision 815‑A of the Income Tax Assessment Act 1997
(1)
Subdivision 815‑A of the Income Tax Assessment Act 1997 applies to income years starting on or after 1 July 2004.
(2)
However, Subdivision 815‑A does not apply to an income year to which Subdivisions 815‑B and 815‑C of that Act apply.
Note:
For the income years to which Subdivisions 815‑B and 815‑C apply, see section 815‑15 of this Act.
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