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

Schedule 2   Modernisation of transfer pricing rules

Part 4   Minor amendments relating to treaty-equivalent transfer pricing rules

Income Tax Assessment Act 1997

55   Subparagraph 815-35(1)(b)(ii)

Omit "tax loss", substitute "*tax loss".