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.