Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (27 of 2017)
Schedule 1 Diverted profits tax
Income Tax Assessment Act 1936
7 Subsection 177A(1) (definition of standard corporate tax rate)
Omit "covered by paragraph 23(2)(b)", substitute "under subsection 23(2)".
Note: This item commences on 1 July 2023, at the same time as Part 2 of Schedule 4 to the Treasury Laws Amendment (Enterprise Tax Plan) Act 2017.
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