Taxation Administration Act 1953
SDiv284-E
Amended by:
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl7
Commenced | Action | Note |
29/06/2013 | Insert | Title 'Subdivision 284-E Special rules about unarguable positions for cross border transfer pricing' |