‑1 What this Subdivision is about
The cross‑border transfer pricing rules in this Subdivision are equivalent to, but independent of, the transfer pricing rules in Australia’s double tax agreements. Table of sections Operative provisions 815‑5 Object 815‑10 Transfer pricing benefit may be negated 815‑15 When an entity gets a transfer pricing benefit 815‑20 Cross‑border transfer pricing guidance 815‑25 Modified transfer pricing benefit for thin capitalisation 815‑30 Determinations negating transfer pricing benefit 815‑35 Consequential adjustments 815‑40 No double taxation
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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