Australia

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These provisions repealed Division 13 and apply for income years commencing 1 July 2013

S-815-B,-C,-D-Tax-Laws-Ame…


Exposure draft - Subdivision 815 B, C and D, Subdivision 284-E

S-815-B,-C,-D-EM-Tax-Laws-…


Simplified Transfer Pricing Record Keeping Options

 Practical Compliance Guidance PCG 2017/2


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-815-A-Explanatory-Memora…

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