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Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (101 of 2013)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 General anti-avoidance rules
- Income Tax Assessment Act 1936
- 1 Paragraph 45B(8)(k)
- 2 At the end of paragraph 177C(1)(bb)
- 3 After paragraph 177C(1)(bb)
- 4 At the end of subsection 177C(1)
- 5 Sections 177CA and 177D
- 6 Paragraphs 177EA(17)(j) and 177EB(10)(f)
- 7 Subsection 177F(1)
- 8 Subsection 177F(2A)
- Taxation Administration Act 1953
- 9 Paragraph 18-40(1)(a) in Schedule 1
- 10 Application
- Schedule 2 Modernisation of transfer pricing rules
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 Division 13 of Part III
- Income Tax Assessment Act 1997
- 2 At the end of Division 815
- Taxation Administration Act 1953
- 3 After subsection 284-145(2A) in Schedule 1
- 4 At the end of section 284-150 in Schedule 1
- 5 Section 284-160 in Schedule 1
- 6 At the end of Subdivision 284-C in Schedule 1
- 7 At the end of Division 284 in Schedule 1
- Part 2 Other amendments
- Income Tax Assessment Act 1936
- 8 Subsection 6(1) (definition of international tax sharing treaty )
- 9 Section 102AAZA
- 10 At the end of subsection 160ZZW(2)
- 11 Subsection 160ZZW(5)
- 12 Subsections 170(9B) and (9C)
- 13 Subsection 170(10) (table item 24)
- 14 Subsection 170(14) (definition of double taxation agreement )
- 15 Subsection 170(14) (definition of prescribed provision )
- 16 Subsection 170(14) (definition of relevant provision )
- 17 Paragraph 389(a)
- 18 Section 400
- 19 Subsection 434(3)
- Income Tax Assessment Act 1997
- 20 Section 10-5 (table item headed "avoidance of tax")
- 21 Section 10-5 (after table item headed "trading stock")
- 22 Section 12-5 (table item headed "tax avoidance schemes")
- 23 Section 12-5 (table item headed "transfer pricing")
- 24 Section 70-20 (note 1)
- 25 Section 70-20 (note 2)
- 26 Section 355-400 (note 1)
- 27 Section 355-400 (note 2)
- 28 Section 420-20 (note)
- 29 Section 420-30 (note)
- 30 Paragraph 802-35(1)(c)
- 31 Paragraph 802-35(2)(c)
- 32 At the end of section 815-10
- 33 Subsection 815-40(2)
- 34 Section 820-30 (note)
- 35 Subparagraph 842-250(1)(c)(ii)
- 36 Subsection 995-1(1)
- 37 Subsection 995-1(1)
- 38 Subsection 995-1(1)
- 39 Subsection 995-1(1)
- 40 Subsection 995-1(1)
- 41 Subsection 995-1(1)
- 42 Subsection 995-1(1)
- 43 Subsection 995-1(1) (definition of transfer pricing benefit )
- Taxation Administration Act 1953
- 44 At the end of subsection 284-15(1) in Schedule 1
- 45 Subsection 284-90(1) in Schedule 1 (table item 4, column headed "In this situation:")
- 46 Subsection 284-90(1) in Schedule 1 (table item 5, column headed "In this situation:")
- 47 Subsection 284-90(1) in Schedule 1 (table item 6, column headed "In this situation:")
- 48 At the end of section 284-90 in Schedule 1
- 49 Subsection 284-145(2) in Schedule 1
- Part 3 Application
- 50 Application
- Income Tax (Transitional Provisions) Act 1997
- 51 Subdivision 815-A (heading)
- 52 Section 815-1
- 53 At the end of section 815-1
- 54 At the end of Subdivision 815-A
- Part 4 Minor amendments relating to treaty-equivalent transfer pricing rules
- Income Tax Assessment Act 1997
- 55 Subparagraph 815-35(1)(b)(ii)
- 56 Subparagraph 815-35(2)(b)(ii)
- 57 Subsection 815-35(10)
- Taxation Administration Act 1953
- 58 Paragraph 284-160(b) in Schedule 1
- 59 Application
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