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-B
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Arm
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s length principle for cross-border conditions between entities
Operative provisions
SECTION 815-110 Operation of Subdivision 815-110(1)
Nothing in the provisions of this Act other than this Subdivision limits the operation of this Subdivision.
815-110(2)
Nothing in this Subdivision limits Division 820 (about thin capitalisation) in its application to reduce, or further reduce, *debt deductions of an entity.
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 815-110 Operation of Subdivision 815-110(1)
Nothing in the provisions of this Act other than this Subdivision limits the operation of this Subdivision.
815-110(2)
Nothing in this Subdivision limits Division 820 (about thin capitalisation) in its application to reduce, or further reduce, *debt deductions of an entity.
[ 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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