-
Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 (170 of 2015)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Significant global entities
- Income Tax Assessment Act 1997
- 1 After subsection 960-50(7)
- 2 After subsection 960-50(9)
- 3 At the end of Division 960
- 4 Subsection 995-1(1)
- Taxation Administration Act 1953
- 4A Paragraphs 3C(1)(a) and (b)
- 4B After section 3C
- 5 Section 14ZVA
- 6 Application of amendment - item 4A
- 7 Application of amendment - item 4B
- Schedule 2 Multinational anti-avoidance
- Income Tax Assessment Act 1936
- 1 Subsection 177A(1)
- 2 Subsection 177A(5)
- 3 At the end of section 177CB
- 4 After section 177D
- Taxation Administration Act 1953
- 5 After subparagraph 284-145(1)(b)(i) in Schedule 1
- 6 Paragraph 284-145(2A)(b) in Schedule 1
- 7 Application
- Schedule 3 Scheme penalties for significant global entities
- Taxation Administration Act 1953
- 1 At the end of section 284-155 in Schedule 1
- 2 Application
- Schedule 4 Country-by-Country reporting
- Income Tax Assessment Act 1997
- 1 At the end of Division 815
- 2 Application
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
