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S-815-B,-C,-D
Tax Law Amendment These provisions repealed Division 13 and apply for income years commencing 1 July 2013 |
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S-815-B,-C,-D-EM
Tax Law Amendment Exposure draft - Subdivision 815 B, C and D, Subdivision 284-E |
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Practical
Compliance Guidance PCG 2017/2 Simplified Transfer Pricing Record Keeping Options |
The new transfer pricing legislation Subdiv 815-A was enacted in 2012 with retrospective operation back to 2004 for treaty cases.
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S-815A Tax Laws Amendment |
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S-815A Explanatory Memorandum |
For more information about Australia please visit www.transferpricingsolutions.com.au/resources/
