Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (27 of 2017)
Schedule 3 Transfer pricing guidelines
Income Tax Assessment Act 1997
2 After paragraph 815-135(2)(a)
Insert:
(aa) the Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports, of the Organisation for Economic Cooperation and Development, published on 5 October 2015;
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