Income Tax Assessment Act 1997
815-35(2)(b)
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-Cl56
Commenced | Action | Note |
8/09/2012 | Amend |