| 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 Australia’s New Transfer Pricing Legislation Subdivision 815 B, C and D, Subdivision 284-E These provisions repealed Division 13 and apply for income years commencing 1 July 2013 |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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