Law Companion Guideline
LCG 2015/2A3 - Addendum
Section 177DA of the Income Tax Assessment Act 1936: schemes that limit a taxable presence in Australia
(a) Omit both occurrences of 'also'; substitute 'both to obtain a tax benefit and'.
(b) Omit 'either'; substitute 'one or more'.
Commissioner of Taxation
2 March 2016
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