Income Tax Assessment Act 1997
Div815
Amended by:
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl2
| Commenced | Action | Note |
| 29/06/2013 | Insert |
Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012 (assent 8/09/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl6
| Commenced | Action | Note |
| 8/09/2012 | Insert | Title 'Division 815 - Cross-border transfer pricing' |