Australia's Transfer Pricing Legislation
Subdivision 815 B, C and D, Subdivision 284-E
These provisions repealed Division 13 and apply for income years commencing 1 July 2013
Exposure draft - Subdivision 815 B, C and D, Subdivision 284-E
Simplified Transfer Pricing Record Keeping Options
Practical Compliance Guidance PCG 2017/2
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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