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Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (27 of 2017)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Diverted profits tax
- Administrative Decisions (Judicial Review) Act 1977
- 1 Paragraph (e) of Schedule 1
- Income Tax Assessment Act 1936
- 2 Subsection 6(1) (at the end of the definition of assessment)
- 3 Subsection 6(1)
- 4 After subsection 170(11)
- 5 Subsection 170(14)
- 6 Subsection 177A(1)
- 7 Subsection 177A(1) (definition of standard corporate tax rate)
- 8 Subsection 177A(5)
- 9 Paragraph 177CB(5)(a)
- 10 Paragraph 177CB(5)(b)
- 11 Subsection 177F(3)
- 12 After subsection 177F(5)
- 13 At the end of Part IVA
- Income Tax Assessment Act 1997
- 14 Subsection 205-15(1) (at the end of the table)
- 15 At the end of section 205-15
- 16 Section 205-20 (heading)
- 17 After subsection 205-20(3)
- 18 Subsection 205-20(4)
- 19 Subsection 205-30(1) (at the end of the table)
- 20 At the end of section 205-30
- 21 Section 205-35 (heading)
- 22 After subsection 205-35(1)
- 23 Subsection 205-35(2)
- 24 Section 208-115
- 25 Section 208-115 (at the end of the table)
- 26 At the end of section 208-115
- 27 Section 208-120
- 28 Section 208-120 (at the end of the table)
- 29 At the end of section 208-120
- 30 Section 208-130 (table item 9, column headed "If:")
- 31 Section 208-145 (table item 3, column headed "If:")
- 32 Paragraph 214-45(1)(a)
- 33 Paragraph 214-45(2)(a)
- 34 Paragraph 214-150(4)(a)
- 35 Subsection 219-15(2) (at the end of the table)
- 36 At the end of section 219-15
- 37 Subsection 219-30(2) (at the end of the table)
- 38 At the end of section 219-30
- 39 Paragraph 709-100(1)(b)
- 40 Subsection 721-10(2) (at the end of the table)
- 41 Subsection 995-1(1)
- 42 Subsection 995-1(1) (at the end of the definition of period of review)
- 43 Subsection 995-1(1)
- Taxation Administration Act 1953
- 44 At the end of Chapter 3 in Schedule 1
- 45 At the end of subsection 155-5(2) in Schedule 1
- 46 Subsection 250-10(1) in Schedule 1 (after table item 70)
- 47 Section 280-1 in Schedule 1
- 48 Section 280-50 in Schedule 1
- 49 After section 280-102B in Schedule 1
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 50 Subsection 3(1)
- 51 Section 3C (after table item 25)
- 52 Application
- Schedule 2 Increasing penalties for significant global entities
- Taxation Administration Act 1953
- 1 Subsection 3CA(2)
- 2 Subsection 284-90(1) in Schedule 1
- 3 After subsection 284-90(1) in Schedule 1
- 4 At the end of section 284-90 in Schedule 1
- 5 Paragraph 286-80(1)(b) in Schedule 1
- 6 After subsection 286-80(4) in Schedule 1
- 7 Application of amendments
- Schedule 3 Transfer pricing guidelines
- Income Tax Assessment Act 1997
- 1 Paragraph 815-135(2)(a)
- 2 After paragraph 815-135(2)(a)
- 3 Subsection 815-135(3)
- 4 Application of amendments
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