Legislation

ITAA 1997 s 3(2) of the Agreement Act means that the usual calculation of taxable income as assessable income less deductions under section 4-15

ATO documents that consider ITAA 1997 s 3(2) of the Agreement Act means that the usual calculation of taxable income as assessable income less deductions under section 4-15

1 document

TR 2001/11currentTR · 2001

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