Federal Register of Legislation
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:
1 Short title This Act may be cited as the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013.
2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 29 June 2013 2. Schedule 1 The day this Act receives the Royal Assent. 29 June 2013 3. Schedule 2, Parts 1 to 3 The day this Act receives the Royal Assent. 29 June 2013 4. Schedule 2, Part 4 Immediately after the commencement of the Tax Laws Amendment (Cross‑Border Transfer Pricing) Act (No. 1) 2012. 8 September 2012
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