Legislation

ITAA 1997 s 284-E of Schedule 1 to the TAA 1953 sets out the records to be prepared and maintained to demonstrate that the entity has correctly applied Subdivisions 815-B or 815-C

ATO documents that consider ITAA 1997 s 284-E of Schedule 1 to the TAA 1953 sets out the records to be prepared and maintained to demonstrate that the entity has correctly applied Subdivisions 815-B or 815-C

1 document

TR 2014/D4 (Finalised)replacedTR · 2014

Income tax: transfer pricing: documentation requirements