Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (101 of 2013)
Schedule 2 Modernisation of transfer pricing rules
Part 3 Application
Income Tax (Transitional Provisions) Act 1997
51 Subdivision 815-A (heading)
Repeal the heading, substitute:
Subdivision 815-A - Cross-border transfer pricing
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