Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 815
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Cross-border transfer pricing
Subdivision 815-C
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Arm
'
s length principle for permanent establishments
Operative provisions
SECTION 815-230 Source rules for certain arm ' s length profits 815-230(1)
The *arm ' s length profits for a *PE in Australia are taken, for the purposes of this Act, to be attributable to sources in Australia.
815-230(2)
The *arm ' s length profits for a *PE in an *area covered by an international tax sharing treaty are taken, for the purposes of this Act, to be attributable to sources in that area.
View history note
Hide history note[ CCH Note: For the application of Subdivisions 815-B , 815-C and 815-D of the Income Tax Assessment Act 1997 , as inserted, see Division 815 of the Income Tax (Transitional Provisions) Act 1997 .]
SECTION 815-230 Source rules for certain arm ' s length profits 815-230(1)
The *arm ' s length profits for a *PE in Australia are taken, for the purposes of this Act, to be attributable to sources in Australia.
815-230(2)
The *arm ' s length profits for a *PE in an *area covered by an international tax sharing treaty are taken, for the purposes of this Act, to be attributable to sources in that area.
[ CCH Note: For the application of Subdivisions 815-B , 815-C and 815-D of the Income Tax Assessment Act 1997 , as inserted, see Division 815 of the Income Tax (Transitional Provisions) Act 1997 .]
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