Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (101 of 2013)

Schedule 2   Modernisation of transfer pricing rules

Part 2   Other amendments

Income Tax Assessment Act 1997

41   Subsection 995-1(1)


reasonably arguable threshold for an income year has the meaning given by subsection 284-90(3) in Schedule 1 to the Taxation Administration Act 1953.