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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