Australia / 澳大利亚

澳大利亚

	S-815-B,-C,-D Tax Law Amendment These provisions repealed Division 13 and apply for income years commencing 1 July 2013
	S-815-B,-C,-D-EM Tax Law Amendment Exposure draft - Subdivision 815 B, C and D, Subdivision 284-E
	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.

	S-815A Tax Laws Amendment
	S-815A Explanatory Memorandum

For more information about Australia please visit www.transferpricingsolutions.com.au/resources/