Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

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


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback