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Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 (170 of 2015)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Significant global entities
- Income Tax Assessment Act 1997
- 1 After subsection 960-50(7)
- 2 After subsection 960-50(9)
- 3 At the end of Division 960
- 4 Subsection 995-1(1)
- Taxation Administration Act 1953
- 4A Paragraphs 3C(1)(a) and (b)
- 4B After section 3C
- 5 Section 14ZVA
- 6 Application of amendment - item 4A
- 7 Application of amendment - item 4B
- Schedule 2 Multinational anti-avoidance
- Income Tax Assessment Act 1936
- 1 Subsection 177A(1)
- 2 Subsection 177A(5)
- 3 At the end of section 177CB
- 4 After section 177D
- Taxation Administration Act 1953
- 5 After subparagraph 284-145(1)(b)(i) in Schedule 1
- 6 Paragraph 284-145(2A)(b) in Schedule 1
- 7 Application
- Schedule 3 Scheme penalties for significant global entities
- Taxation Administration Act 1953
- 1 At the end of section 284-155 in Schedule 1
- 2 Application
- Schedule 4 Country-by-Country reporting
- Income Tax Assessment Act 1997
- 1 At the end of Division 815
- 2 Application
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