Legislation

ITAA 1997 s 284-145(2B) of Subdivision 284-C imposes administrative penalties on an entity that gets a benefit under a scheme within Subdivisions 815-B and 815-C

ATO documents that consider ITAA 1997 s 284-145(2B) of Subdivision 284-C imposes administrative penalties on an entity that gets a benefit under a scheme within Subdivisions 815-B and 815-C

1 document

PS LA 2014/2currentPS LA · 2014

Administration of transfer pricing penalties for income years commencing on or after 29 June 2013