Australian Transfer Pricing Legislation

1. Australian Transfer Pricing Tax Legislation

1.1. Australia’s New Transfer Pricing Legislation

Subdivision 815 B, C and D, Subdivision 284-E


These provisions repealed Division 13 and apply for income years commencing 1 July 2013


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Exposure draft – Subdivision 815 B, C and D, Subdivision 284-E Download PDF
Subdivision 815-A
The new transfer pricing legislation Subdiv 815-A was enacted in 2012 with retrospective operation back to 2004 for treaty cases.
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