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

Taxation Administration Act 1953

58   Paragraph 284-160(b) in Schedule 1

After "subsection 284-145(2)", insert "or (2A)".