Income Tax (Transitional Provisions) Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 815 - Cross-border transfer pricing  

Subdivision 815-A - Cross-border transfer pricing  

SECTION 815-1   Application of Subdivision 815-A of the Income Tax Assessment Act 1997  

815-1(1)    
Subdivision 815-A of the Income Tax Assessment Act 1997 applies to income years starting on or after 1 July 2004.

815-1(2)    

However, Subdivision 815-A does not apply to an income year to which Subdivisions 815-B and 815-C of that Act apply.

Note:

For the income years to which Subdivisions 815-B and 815-C apply, see section 815-15 of this Act.