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

Schedule 2   Modernisation of transfer pricing rules

Part 4   Minor amendments relating to treaty-equivalent transfer pricing rules

Taxation Administration Act 1953

58   Paragraph 284-160(b) in Schedule 1

After "subsection 284-145(2)", insert "or (2A)".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).