What Australia Transfer Pricing Laws Amendment Act 2012 requires
The Australia Transfer Pricing Laws Amendment Act 2012 requires that Australian taxpayers ensure their cross-border transactions with related parties are conducted at arm's length, as per Section 815-130 of the Income Tax Assessment Act 1997. This applies to all Australian entities with international related party dealings.
Pillar: Tax & Transfer Pricing · Authority: Australian Taxation Office · Version: 1.0.0 · Last updated:
Primary source: https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/transfer-pricing
SHA-256 integrity: 2cff7c0f631681399f140a44e19136c72c7c37882435473c75c8511c088717ba
Primary Citations — 5 traced to source
- Income Tax Assessment Act 1997, Section 815-130 - Arm's length conditions
- Australia Transfer Pricing Laws Amendment Act 2012, Section 3 - Reconstruction power
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