Part 5 Advance pricing agreements

1. 218Meaning of “advance pricing agreement”
2. 219Meaning of “associate” in section 218(2)(e)
3. 220Effect of agreement on party to it
4. 221Effect of revocation of agreement or breach of its conditions
5. 222Effect of agreement on non-parties
6. 223Application for agreement
7. 224Provision in agreement about years ended or begun before agreement made
8. 225Modification and revocation of agreement
9. 226Annulment of agreement for misrepresentation
10. 227Penalty for misrepresentation in connection with agreement
11. 228Party to agreement: duty to provide information
12. 229Modifications of agreement for double taxation purposes
13. 230Interpretation of Part: meaning of “Commissioners” and “officer”