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Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015

No. 170, 2015

An Act to amend the law relating to taxation, and for related purposes

Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Significant global entities
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Schedule 2—Multinational anti‑avoidance
Income Tax Assessment Act 1936
Taxation Administration Act 1953
Schedule 3—Scheme penalties for significant global entities
Taxation Administration Act 1953
Schedule 4—Country‑by‑Country reporting
Income Tax Assessment Act 1997

Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015
No. 170, 2015

An Act to amend the law relating to taxation, and for related purposes

[Assented to 11 December 2015]

The Parliament of Australia enacts: