Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 815.201

What this Subdivision is about

This Subdivision applies the internationally accepted arm's length principle in the context of permanent establishments (PEs).

Table of sections

Operative provisions

815-205    Object

815-210    Operation of Subdivision

815-215    Substitution of arm's length profits

815-220    When an entity gets a transfer pricing benefit

815-225    Meaning of arm's length profits

815-230    Source rules for certain arm's length profits

815-235    Guidance

815-240    Amendment of assessments

Operative provisions



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