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

59   Application

The amendment made by item 58 applies to income years starting on or after 1 July 2012.


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