

2010-2011-2012
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Tax Laws Amendment (Cross-Border Transfer Pricing) Bill (No. 1) 2012
No. , 2012
(Treasury)
A Bill for an Act to amend the law relating to taxation, and for related purposes
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 1
3............ Schedule(s)......................................................................................... 1
Schedule 1—Amendments 3
Income Tax Assessment Act 1936 3
Income Tax Assessment Act 1997 3
Income Tax (Transitional Provisions) Act 1997 13
Taxation Administration Act 1953 14
A Bill for an Act to amend the law relating to taxation, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012 .
This Act commences on the day this Act receives the Royal Assent.
Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.