Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (101 of 2013)
Schedule 2 Modernisation of transfer pricing rules
Part 2 Other amendments
Income Tax Assessment Act 1936
10 At the end of subsection 160ZZW(2)
Add:
Note: For cross-border transfer pricing, the rules in Subdivision 815-B of the Income Tax Assessment Act 1997 apply to the separate legal entity, rather than the rules for permanent establishments in Subdivision 815-C: see subsection 815-210(3) of that Act.
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