Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 (170 of 2015)
Schedule 2 Multinational anti-avoidance
Taxation Administration Act 1953
6 Paragraph 284-145(2A)(b) in Schedule 1
Omit "subparagraph (1)(b)(i) is not", substitute "neither subparagraph (1)(b)(i) nor subparagraph (1)(b)(ia) is".
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).
