Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 (170 of 2015)

Schedule 2   Multinational anti-avoidance

Taxation Administration Act 1953

6   Paragraph 284-145(2A)(b) in Schedule 1

Omit "subparagraph (1)(b)(i) is not", substitute "neither subparagraph (1)(b)(i) nor subparagraph (1)(b)(ia) is".