Income Tax Assessment Act 1997
SDiv815-E
Amended by:
Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 (assent 11/12/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4cl1
Commenced | Action | Note |
11/12/2015 | Insert | Inserted 'Subdivision 815-E-Reporting obligations for significant global entities' |