Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (101 of 2013)

Schedule 2   Modernisation of transfer pricing rules

Part 3   Application

Income Tax (Transitional Provisions) Act 1997

53   At the end of section 815-1


(2) However, Subdivision 815-A does not apply to an income year to which Subdivisions 815-B and 815-C of that Act apply.

Note: For the income years to which Subdivisions 815-B and 815-C apply, see section 815-15 of this Act.

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