Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (27 of 2017)

Schedule 1   Diverted profits tax

Income Tax Assessment Act 1997

18   Subsection 205-20(4)

Omit "Subparagraphs (1)(b)(ii) and (3)(b)(ii)", substitute "Subparagraphs (1)(b)(ii), (3)(b)(ii) and (3A)(b)(ii)".