Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (101 of 2013)
Schedule 2 Modernisation of transfer pricing rules
Part 4 Minor amendments relating to treaty-equivalent transfer pricing rules
Taxation Administration Act 1953
58 Paragraph 284-160(b) in Schedule 1
After "subsection 284-145(2)", insert "or (2A)".
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