(1) Subdivisions 815-B, 815-C and 815-D of the Income Tax Assessment Act 1997 apply:
(a) in respect of tax other than withholding tax--in relation to income years starting on or after the date mentioned in subsection (2); and
(b) in respect of withholding tax--in relation to income derived, or taken to be derived, in income years starting on or after that date.
Start date for transfer pricing amendments
(2) The date is the earlier of:
(a) 1 July 2013; and
(b) the day the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 receives the Royal Assent.
Table of sections
820-10 Application of Division 820 of the Income Tax Assessment Act 1997
820-12 Application of Division 974 of the Income Tax Assessment Act 1997 for the purposes of Division 820 of that Act
820-45 Transitional provision--accounting standards and prudential standards