Legislation

ITAA 1997 s 815-130(2) to (5)

ATO documents that consider ITAA 1997 s 815-130(2) to (5)

2 documents

PCG 2020/1currentPCG · 2020

Transfer pricing issues related to projects involving the use in Australian waters of non-resident owned mobile offshore drilling units - ATO compliance approach

PCG 2019/D5 (Finalised)replacedPCG · 2019

ATO compliance approach to transfer pricing issues related to projects involving the use in Australian waters of non-resident owned mobile offshore drilling units