Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (101 of 2013)

Schedule 2   Modernisation of transfer pricing rules

Part 3   Application

Income Tax (Transitional Provisions) Act 1997

51   Subdivision 815-A (heading)

Repeal the heading, substitute:

Subdivision 815-A - Cross-border transfer pricing