Australia

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Australia

Australia's Transfer Pricing Legislation

Subdivision 815 B, C and D, Subdivision 284-E
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These provisions repealed Division 13 and apply for income years commencing 1 July 2013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
Subdivision 815-A

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

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