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

Taxation Administration Act 1953

44   At the end of subsection 284-15(1) in Schedule 1


Note: For the effect of transfer pricing documentation on when a matter is reasonably arguable, see Subdivision 284-E.