Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (27 of 2017)
Schedule 2 Increasing penalties for significant global entities
Taxation Administration Act 1953
4 At the end of section 284-90 in Schedule 1
(4) For the purposes of paragraph (1A)(a), the following day applies to you for the relevant item of the table in subsection (1):
(a) for any of table items 1 to 3C - the day you made the statement referred to in that item;
(b) for any of table items 4 to 6 - the day you made the statement to which that item relates and that is referred to in subsection 284-75(2);
(c) for table item 7 - the day the return, notice or other document to which that item relates, and that is referred to in subsection 284-75(3), was required to be given.