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Schedule 3—Transfer pricing guidelines

Schedule 3 Transfer pricing guidelines

   

Income Tax Assessment Act 1997

1  Paragraph 815-135(2)(a)

Before “the Transfer Pricing Guidelines”, insert “subject to paragraph (aa),”.

2  After paragraph 815-135(2)(a)

Insert:

                    (aa)  the Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports, of the Organisation for Economic Cooperation and Development, published on 5 October 2015;

3  Subsection 815-135(3)

After “paragraph (2)(a)”, insert “or (aa)”.

4  Application of amendments

The amendments made by this Schedule apply in relation to income years starting on or after 1 July 2016.

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