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
7 Subsection 177F(1)
Omit "a tax benefit has been obtained, or would but for this section be obtained, by a taxpayer in connection with a scheme to which this Part applies,", substitute "this Part applies to a scheme in connection with which a tax benefit has been obtained, or would but for this section be obtained,".
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