Income Tax Assessment Act 1997
[ 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 815-201 What this Subdivision is about
This Subdivision applies the internationally accepted arm ' s length principle in the context of permanent establishments (PEs).
[ 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 .]
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 |
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.