Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (101 of 2013)
Schedule 1 General anti-avoidance rules
Income Tax Assessment Act 1936
4 At the end of subsection 177C(1)
Add:
; and (g) in a case to which paragraph (bc) applies - the amount referred to in that paragraph.
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