Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 815.350

CBC reporting entities must give the Commissioner statements under this Subdivision.

Note:   This Subdivision enables the implementation of measures issued by the Organisation for Economic Cooperation and Development relating to transfer pricing documentation and country - by - country reporting (including Action 13 of the Action Plan on Base Erosion and Profit Shifting of the G20 and the Organisation for Economic Cooperation and Development)

Table of sections

Operative provisions

815 - 355   Requirement to give statements

815 - 360   Replacement reporting periods

815 - 365   Exemptions

815 - 370   Meaning of country by country reporting entity (or CBC reporting entity )

815 - 375   Meaning of country by country reporting parent (or CBC reporting parent )

815 - 380   Meaning of country by country reporting group (or CBC reporting group )