Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018 (124 of 2018)
Schedule 1 Multinational anti-avoidance law
Income Tax Assessment Act 1936
3 Application
The amendments made by this Schedule apply on or after 1 January 2016 in connection with a scheme, whether or not the scheme was entered into, or was commenced to be carried out, before that day.
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