Income Tax Assessment Act 1997
815-135(2)(aa)
Amended by:
Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (assent 4/4/2017)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3-Cl2
Commenced | Action | Note |
1/07/2017 | Insert |