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
Income Tax Assessment Act 1997
32 At the end of section 815-10
Note: This Subdivision does not apply to income years to which Subdivisions 815-B and 815-C apply: see section 815-1 of the Income Tax (Transitional Provisions) Act 1997.