Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (27 of 2017)

Schedule 2   Increasing penalties for significant global entities

Taxation Administration Act 1953

5   Paragraph 286-80(1)(b) in Schedule 1

Omit "subsection (3) or (4)", substitute "subsection (3), (4) or (4A)".

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).