Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 (170 of 2015)

Schedule 1   Significant global entities

Taxation Administration Act 1953

7   Application of amendment - item 4B

The amendment made by item 4B of this Schedule applies in relation to income years commencing on or after 1 July 2016.

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).