Income Tax Assessment Act 1997

SDiv815-A

Amended by:

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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 'Subdivision 815-A - Treaty equivalent cross-border transfer pricing rules'