Income Tax (Transitional Provisions) Act 1997
View history note
Hide history noteSubdivisions 815-B , 815-C and 815-D of the Income Tax Assessment Act 1997 apply:
(a) in respect of tax other than withholding tax - in relation to income years starting on or after the date mentioned in subsection (2); and
(b) in respect of withholding tax - in relation to income derived, or taken to be derived, in income years starting on or after that date.
Start date for transfer pricing amendments
815-15(2)
The date is the earlier of:
(a) 1 July 2013; and
(b) the day the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 receives the Royal Assent.
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