ITAA 1997 s 815-A

Administration of transfer pricing penalties for income years commencing on or after 29 June 2013

Administration of scheme penalties arising from the application of Subdivision 815-A for income years which started on or after 1 July 2004 and before 1 July 2012

Income tax: transfer pricing documentation and Subdivision 284-E

Income tax: transfer pricing - the application of section 815-130 of the Income Tax Assessment Act 1997

Income tax: transfer pricing: documentation requirements