| 
			 | 
			
				S-815-B,-C,-D
				Tax Law Amendment These provisions repealed Division 13 and apply for income years commencing 1 July 2013  | 
	
| 
			 | 
			
				S-815-B,-C,-D-EM
				Tax Law Amendment Exposure draft - Subdivision 815 B, C and D, Subdivision 284-E  | 
	
| 
			 | 
			
				Practical
				Compliance Guidance PCG 2017/2 Simplified Transfer Pricing Record Keeping Options  | 
	
The new transfer pricing legislation Subdiv 815-A was enacted in 2012 with retrospective operation back to 2004 for treaty cases.
| 
			 | 
			S-815A Tax Laws Amendment | 
| 
			 | 
			S-815A Explanatory Memorandum |