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

Schedule 1   General anti-avoidance rules

Income Tax Assessment Act 1936

6   Paragraphs 177EA(17)(j) and 177EB(10)(f)

Omit "subparagraphs 177D(b)(i) to (viii)", substitute "subsection 177D(2)".