Income tax (Transitional Provisions) Act 1997
SDiv815-A
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-Cl51
| Commenced | Action | Note |
| 29/06/2013 | Substitute | Title 'Subdivision 815-A - Cross-border transfer pricing' |
Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012 (assent 8/09/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 8/09/2012 | Insert | Title 'Subdivision 815-A - Treaty equivalent cross-border transfer pricing rules' |