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Legislation
ATO documents that consider ITAA 1997 s 815-B and 815-C
7 documents
Income tax - the use of internal derivatives by multinational banks
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
Compendium
Low-risk payments relating to software arrangements - ATO compliance approach
Income tax: transfer pricing: documentation requirements