Document ID: chunk:federal_register_of_legislation:C2013A00101:clause:2_54
Version: federal_register_of_legislation:C2013A00101
Segment Type: clause
Provision Reference: sch 2 cl 54
Character Range: 53329–54176

54  At the end of Subdivision 815‑A
Add:

815‑15  Application of Subdivisions 815‑B, 815‑C and 815‑D of the Income Tax Assessment Act 1997
 (1) Subdivisions 815‑B, 815‑C and 815‑D of the Income Tax Assessment Act 1997 apply:
 (a) in respect of tax other than withholding tax—in relation to income years starting on or after the date mentioned in subsection (2); and
 (b) in respect of withholding tax—in relation to income derived, or taken to be derived, in income years starting on or after that date.

Start date for transfer pricing amendments
 (2) The date is the earlier of:
 (a) 1 July 2013; and
 (b) the day the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 receives the Royal Assent.

Part 4—Minor amendments relating to treaty‑equivalent transfer pricing rules

Income Tax Assessment Act 1997