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Back to browse12 related documents
  • Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (101 of 2013)

  • Front Matter
  • 1 Short title
  • 2 Commencement
  • 3 Schedule(s)
  • Schedule 1 General anti-avoidance rules
  • Income Tax Assessment Act 1936
  • 1 Paragraph 45B(8)(k)
  • 2 At the end of paragraph 177C(1)(bb)
  • 3 After paragraph 177C(1)(bb)
  • 4 At the end of subsection 177C(1)
  • 5 Sections 177CA and 177D
  • 6 Paragraphs 177EA(17)(j) and 177EB(10)(f)
  • 7 Subsection 177F(1)
  • 8 Subsection 177F(2A)
  • Taxation Administration Act 1953
  • 9 Paragraph 18-40(1)(a) in Schedule 1
  • 10 Application
  • Schedule 2 Modernisation of transfer pricing rules
  • Part 1 Main amendments
  • Income Tax Assessment Act 1936
  • 1 Division 13 of Part III
  • Income Tax Assessment Act 1997
  • 2 At the end of Division 815
  • Taxation Administration Act 1953
  • 3 After subsection 284-145(2A) in Schedule 1
  • 4 At the end of section 284-150 in Schedule 1
  • 5 Section 284-160 in Schedule 1
  • 6 At the end of Subdivision 284-C in Schedule 1
  • 7 At the end of Division 284 in Schedule 1
  • Part 2 Other amendments
  • Income Tax Assessment Act 1936
  • 8 Subsection 6(1) (definition of international tax sharing treaty )
  • 9 Section 102AAZA
  • 10 At the end of subsection 160ZZW(2)
  • 11 Subsection 160ZZW(5)
  • 12 Subsections 170(9B) and (9C)
  • 13 Subsection 170(10) (table item 24)
  • 14 Subsection 170(14) (definition of double taxation agreement )
  • 15 Subsection 170(14) (definition of prescribed provision )
  • 16 Subsection 170(14) (definition of relevant provision )
  • 17 Paragraph 389(a)
  • 18 Section 400
  • 19 Subsection 434(3)
  • Income Tax Assessment Act 1997
  • 20 Section 10-5 (table item headed "avoidance of tax")
  • 21 Section 10-5 (after table item headed "trading stock")
  • 22 Section 12-5 (table item headed "tax avoidance schemes")
  • 23 Section 12-5 (table item headed "transfer pricing")
  • 24 Section 70-20 (note 1)
  • 25 Section 70-20 (note 2)
  • 26 Section 355-400 (note 1)
  • 27 Section 355-400 (note 2)
  • 28 Section 420-20 (note)
  • 29 Section 420-30 (note)
  • 30 Paragraph 802-35(1)(c)
  • 31 Paragraph 802-35(2)(c)
  • 32 At the end of section 815-10
  • 33 Subsection 815-40(2)
  • 34 Section 820-30 (note)
  • 35 Subparagraph 842-250(1)(c)(ii)
  • 36 Subsection 995-1(1)
  • 37 Subsection 995-1(1)
  • 38 Subsection 995-1(1)
  • 39 Subsection 995-1(1)
  • 40 Subsection 995-1(1)
  • 41 Subsection 995-1(1)
  • 42 Subsection 995-1(1)
  • 43 Subsection 995-1(1) (definition of transfer pricing benefit )
  • Taxation Administration Act 1953
  • 44 At the end of subsection 284-15(1) in Schedule 1
  • 45 Subsection 284-90(1) in Schedule 1 (table item 4, column headed "In this situation:")
  • 46 Subsection 284-90(1) in Schedule 1 (table item 5, column headed "In this situation:")
  • 47 Subsection 284-90(1) in Schedule 1 (table item 6, column headed "In this situation:")
  • 48 At the end of section 284-90 in Schedule 1
  • 49 Subsection 284-145(2) in Schedule 1
  • Part 3 Application
  • 50 Application
  • Income Tax (Transitional Provisions) Act 1997
  • 51 Subdivision 815-A (heading)
  • 52 Section 815-1
  • 53 At the end of section 815-1
  • 54 At the end of Subdivision 815-A
  • Part 4 Minor amendments relating to treaty-equivalent transfer pricing rules
  • Income Tax Assessment Act 1997
  • 55 Subparagraph 815-35(1)(b)(ii)
  • 56 Subparagraph 815-35(2)(b)(ii)
  • 57 Subsection 815-35(10)
  • Taxation Administration Act 1953
  • 58 Paragraph 284-160(b) in Schedule 1
  • 59 Application

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