Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (101 of 2013)
Schedule 2 Modernisation of transfer pricing rules
Part 2 Other amendments
Income Tax Assessment Act 1997
43 Subsection 995-1(1) (definition of transfer pricing benefit )
Repeal the definition, substitute:
transfer pricing benefit has the meaning given by sections 815-15, 815-120 and 815-220.
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