Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision sets out special record keeping requirements and related provisions about the following:
(a) an entity that carries on its business at or through its Australian permanent establishments;
(b) an arm's length debt amount or arm's length capital amount worked out under this Division.
Records about Australian permanent establishments
820 - 960 Records about Australian permanent establishments
820 - 962 Records about Australian permanent establishments--exemptions from Australian accounting standards
820 - 965 Review of Commissioner's decision
Records about arm's length amounts
820 - 980 Records about arm's length debt amount and arm's length capital amount
Offences committed by certain entities
820 - 990 Offences--treatment of partnerships
820 - 995 Offences--treatment of unincorporated companies