Income Tax Assessment Act 1997
View history note
Hide history note[ CCH Note: For the application of Subdivisions 815-B , 815-C and 815-D of the Income Tax Assessment Act 1997 , as inserted, see Division 815 of the Income Tax (Transitional Provisions) Act 1997 .]
SECTION 815-201 What this Subdivision is about
This Subdivision applies the internationally accepted arm ' s length principle in the context of permanent establishments (PEs).
[ CCH Note: For the application of Subdivisions 815-B , 815-C and 815-D of the Income Tax Assessment Act 1997 , as inserted, see Division 815 of the Income Tax (Transitional Provisions) Act 1997 .]
| Operative provisions | |
| 815-205 | Object |
| 815-210 | Operation of Subdivision |
| 815-215 | Substitution of arm ' s length profits |
| 815-220 | When an entity gets a transfer pricing benefit |
| 815-225 | Meaning of arm ' s length profits |
| 815-230 | Source rules for certain arm ' s length profits |
| 815-235 | Guidance |
| 815-240 | Amendment of assessments |
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