Legislation

ITAA 1997 s is limited to risks relating to the application of the transfer pricing rules in Subdivision 815-B

ATO documents that consider ITAA 1997 s is limited to risks relating to the application of the transfer pricing rules in Subdivision 815-B

2 documents

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions