Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)
Schedule 3 Miscellaneous and technical amendments
Part 1 Amendments commencing day after Royal Assent
Division 2 Country by country reporting
Income Tax Assessment Act 1997
5 Application of amendments
The amendments made by this Division apply in relation to income years or other periods starting on or after 1 July 2020.