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Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (27 of 2017)
Front Matter
1 Short title
2 Commencement
3 Schedules
Schedule 1 Diverted profits tax
Administrative Decisions (Judicial Review) Act 1977
1 Paragraph (e) of Schedule 1
Income Tax Assessment Act 1936
2 Subsection 6(1) (at the end of the definition of assessment)
3 Subsection 6(1)
4 After subsection 170(11)
5 Subsection 170(14)
6 Subsection 177A(1)
7 Subsection 177A(1) (definition of standard corporate tax rate)
8 Subsection 177A(5)
9 Paragraph 177CB(5)(a)
10 Paragraph 177CB(5)(b)
11 Subsection 177F(3)
12 After subsection 177F(5)
13 At the end of Part IVA
Income Tax Assessment Act 1997
14 Subsection 205-15(1) (at the end of the table)
15 At the end of section 205-15
16 Section 205-20 (heading)
17 After subsection 205-20(3)
18 Subsection 205-20(4)
19 Subsection 205-30(1) (at the end of the table)
20 At the end of section 205-30
21 Section 205-35 (heading)
22 After subsection 205-35(1)
23 Subsection 205-35(2)
24 Section 208-115
25 Section 208-115 (at the end of the table)
26 At the end of section 208-115
27 Section 208-120
28 Section 208-120 (at the end of the table)
29 At the end of section 208-120
30 Section 208-130 (table item 9, column headed "If:")
31 Section 208-145 (table item 3, column headed "If:")
32 Paragraph 214-45(1)(a)
33 Paragraph 214-45(2)(a)
34 Paragraph 214-150(4)(a)
35 Subsection 219-15(2) (at the end of the table)
36 At the end of section 219-15
37 Subsection 219-30(2) (at the end of the table)
38 At the end of section 219-30
39 Paragraph 709-100(1)(b)
40 Subsection 721-10(2) (at the end of the table)
41 Subsection 995-1(1)
42 Subsection 995-1(1) (at the end of the definition of period of review)
43 Subsection 995-1(1)
Taxation Administration Act 1953
44 At the end of Chapter 3 in Schedule 1
45 At the end of subsection 155-5(2) in Schedule 1
46 Subsection 250-10(1) in Schedule 1 (after table item 70)
47 Section 280-1 in Schedule 1
48 Section 280-50 in Schedule 1
49 After section 280-102B in Schedule 1
Taxation (Interest on Overpayments and Early Payments) Act 1983
50 Subsection 3(1)
51 Section 3C (after table item 25)
52 Application
Schedule 2 Increasing penalties for significant global entities
Taxation Administration Act 1953
1 Subsection 3CA(2)
2 Subsection 284-90(1) in Schedule 1
3 After subsection 284-90(1) in Schedule 1
4 At the end of section 284-90 in Schedule 1
5 Paragraph 286-80(1)(b) in Schedule 1
6 After subsection 286-80(4) in Schedule 1
7 Application of amendments
Schedule 3 Transfer pricing guidelines
Income Tax Assessment Act 1997
1 Paragraph 815-135(2)(a)
2 After paragraph 815-135(2)(a)
3 Subsection 815-135(3)
4 Application of amendments