Explanatory Notes

Taxation (International and Other Provisions) Act 2010

2010 CHAPTER 8

18 March 2010

Commentary on Sections

Part 4: Transfer pricing

Chapter 8: Supplementary provisions and interpretation of Part

Section 215: Manner of making adjustments to give effect to Part

423. This section explains how adjustments under this Part are to be made. It is based on paragraphs 6C(8) and 14(4) of Schedule 28AA to ICTA.