Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (101 of 2013)
Schedule 2 Modernisation of transfer pricing rules
Part 2 Other amendments
Income Tax Assessment Act 1997
20 Section 10-5 (table item headed "avoidance of tax")
Omit:
|
profits shifted out of Australia |
136AD, 136AE |