Income Tax Assessment Act 1997
SDiv815-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-Cl2
| Commenced | Action | Note |
| 29/06/2013 | Insert | Title 'Subdivision 815-B - Arms length principle for cross border conditions between entities' |