House of Representatives

Tax Laws Amendment (Cross-border Transfer Pricing) Bill (No. 1) 2012

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

Index

Treaty-equivalent cross-border transfer pricing rules

Bill reference Paragraph number
Item 1, note to subsection 136AB(1) of ITAA 1936 1.136
Item 2, subsection 170(9B) of the ITAA 1936, item 3, note to subsection 170(9B) of the ITAA 1936, and item 4, paragraph 170(9C)(b) of the ITAA 1936 1.148
Item 5, item in the table headed 'profits' in section 10-5 1.149
Item 6, section 815-5 1.59
Item 6, subsection 815-10(1) 1.62, 1.63, 1.110
Item 6, subsection 815-10(1) and subsection 815-30(1) 1.121
Item 6, subsection 815-10(2) 1.64
Item 6, subsection 815-15(1) 1.78
Item 6, subsection 815-15(1) and item 11, subsection 995-1(1) 1.73
Item 6, subsection 815-15(2) 1.84
Item 6, subsection 815-15(2) and item 11, subsection 995-1(1) 1.79
Item 6, paragraph 815-15(2)(a) 1.80
Item 6, subsection 815-15(3) 1.88
Item 6, subsection 815-15(4) 1.89
Item 6, subsection 815-15(5) and item 8, subsection 995-1(1) 1.69
Item 6, subsection 815-15(6) and item 9, subsection 995-1(1) 1.70
Item 6, subsections 815-20(1) and (2) 1.94
Item 6, paragraph 815-20(2)(c) 1.100
Item 6, subsection 815-20(3) 1.101
Item 6, subsection 815-20(4) 1.102
Item 6, subsection 815-25(1) and item 7, note to section 820-30 1.104
Item 6, subsection 815-25(2) 1.106
Item 6, paragraph 815-25(2)(a) 1.108
Item 6, paragraph 815-25(2)(b) 1.108
Item 6, paragraphs 815-30(1)(a) to (c) 1.111
Item 6, paragraphs 815-30(2)(a) to (d) 1.114
Item 6, subsection 815-30(4) 1.115
Item 6, subsection 815-30(3) 1.116
Item 6, subsection 815-30(5) 1.124
Item 6, subsection 815-30(6) and (7) 1.125
Item 6, subsection 815-30(8) 1.123
Item 6, subsections 815-35(1) and (2) 1.127
Item 6, subsection 815-35(3) 1.129
Item 6, paragraphs 815-35(4)(a) to (d) 1.130
Item 6, subsection 815-35(5) 1.131
Item 6, subsections 815-35(6) to (8) 1.132
Item 6, subsection 815-35(9) 1.133
Item 6, subsection 815-35(10) 1.134
Item 6, subsection 815-40(1) 1.135
Item 6, subsection 815-40(2) 1.136
Item 6, subsection 815-40(3) 1.139
Item 7, note to section 820-30 1.139
Item 10, subsection 995-1(1) 1.66
Item 12, sections 815-1 of the IT(TP) Act 1997 1.144
Item 12, section 815-5 of the IT(TP) Act 1997 1.103
Item 12, subsections 815-10(1) and (2) of the IT(TP Act 1997) 1.142
Item 13, subsection 284-145(2A) in Schedule 1 to the TAA 1953 1.141
Item 14 1.145


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