Income Tax Assessment Act 1997
802-35(2)(c)
Amended by:
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl31
Commenced | Action | Note |
29/06/2013 | Amend |