Legislation

ITAA 1997 s 136AE(4) will apply to any expenditure that may be an allowable deduction under section 8-1

ATO documents that consider ITAA 1997 s 136AE(4) will apply to any expenditure that may be an allowable deduction under section 8-1

1 document

Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules