International Tax Agreements Amendment Act 2003 (123 of 2003)
Schedule 3 Miscellaneous
Income Tax Assessment Act 1936
1 Subsection 170(14) (paragraph (a) of the definition of relevant provision )
Repeal the paragraph, substitute:
(a) a provision of a double taxation agreement that attributes to a permanent establishment or to an enterprise the profits it might be expected to derive if it were independent and dealing at arm's length; or
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