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
53 At the end of section 815-1
Add:
(2) However, Subdivision 815-A does not apply to an income year to which Subdivisions 815-B and 815-C of that Act apply.
Note: For the income years to which Subdivisions 815-B and 815-C apply, see section 815-15 of this Act.
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