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
30 Paragraph 802-35(1)(c)
Omit "international tax sharing treaty (as defined in subsection 136AA(1) of the Income Tax Assessment Act 1936)", substitute "*international tax sharing treaty".
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