Tax Laws Amendment (Investment Manager Regime) Act 2012 (126 of 2012)
Schedule 1 Investment manager regime
Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012
16 Item 9 of Schedule 1
Repeal the item, substitute:
9 Subsection 995-1(1) (definition of business profits article)
Repeal the definition, substitute:
business profits article has the meaning given by subsection 815-15(6).
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