Subdivision 815-A
In forceCross‑border transfer pricing
Chapter 4International aspects of income tax
Part 4-5General
Division 815Cross‑border transfer pricing
Subdivision 815-A Cross‑border transfer pricing
Table of sections
815‑1 Application of Subdivision 815‑A of the Income Tax Assessment Act 1997
815‑5 Cross‑border transfer pricing guidance
815‑10 Scheme penalty applies in pre‑commencement period as if only the old law applied
815‑15 Application of Subdivisions 815‑B, 815‑C and 815‑D of the Income Tax Assessment Act 1997
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