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
41 Subsection 995-1(1)
Insert:
reasonably arguable threshold for an income year has the meaning given by subsection 284-90(3) in Schedule 1 to the Taxation Administration Act 1953.