Legislation

ITAA 1997 s 36 and 37 of the final Guideline have been revised to provide further guidance in relation to the relevance of the OECD guidelines (including the use of the transfer pricing methods) and other documents covered by section 815-135

ATO documents that consider ITAA 1997 s 36 and 37 of the final Guideline have been revised to provide further guidance in relation to the relevance of the OECD guidelines (including the use of the transfer pricing methods) and other documents covered by section 815-135