Document ID: chunk:federal_register_of_legislation:C2013A00101:front:0
Version: federal_register_of_legislation:C2013A00101
Segment Type: other
Provision Reference: 
Character Range: 0–1084

Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013

No. 101, 2013

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

Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—General anti‑avoidance rules
Income Tax Assessment Act 1936
Taxation Administration Act 1953
Schedule 2—Modernisation of transfer pricing rules
Part 1—Main amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 2—Other amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 3—Application
Income Tax (Transitional Provisions) Act 1997
Part 4—Minor amendments relating to treaty‑equivalent transfer pricing rules
Income Tax Assessment Act 1997
Taxation Administration Act 1953

Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013
No. 101, 2013

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

[Assented to 29 June 2013]

The Parliament of Australia enacts: