Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (101 of 2013)
Schedule 1 General anti-avoidance rules
Taxation Administration Act 1953
10 Application
The amendments made by this Schedule apply in relation to all schemes except schemes that were entered into, or that were commenced to be carried out, on or before 15 November 2012.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
