Legislation

ITAA 1997 s 284-145(2B)) only where the amended assessment or withholding tax notice gives effect to Subdivisions 815-B or 815-C

ATO documents that consider ITAA 1997 s 284-145(2B)) only where the amended assessment or withholding tax notice gives effect to Subdivisions 815-B or 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