Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 (170 of 2015)
Schedule 1 Significant global entities
Income Tax Assessment Act 1997
2 After subsection 960-50(9)
(9A) Regulations made for the purposes of subsection (8) do not apply to translating an amount into Australian currency under subsection (7A), unless they provide otherwise.