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

30   Paragraph 802-35(1)(c)

Omit "international tax sharing treaty (as defined in subsection 136AA(1) of the Income Tax Assessment Act 1936)", substitute "*international tax sharing treaty".