Federal Register of Legislation
Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017
No. 27, 2017
An Act to amend the law relating to taxation, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Diverted profits tax Administrative Decisions (Judicial Review) Act 1977 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983 Schedule 2—Increasing penalties for significant global entities Taxation Administration Act 1953 Schedule 3—Transfer pricing guidelines Income Tax Assessment Act 1997
Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 No. 27, 2017
An Act to amend the law relating to taxation, and for related purposes
[Assented to 4 April 2017]
The Parliament of Australia enacts:
1 Short title This Act is the Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017.
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 Provisions 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. 4 April 2017 2. Schedule 1, items 1 to 6 The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 July 2017 3. Schedule 1, item 7 At the same time as Part 2 of Schedule 4 to the Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 commences. Never commenced However, the provisions do not commence at all if that Part does not commence. 4. Schedule 1, items 8 to 52 The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 July 2017 5. Schedules 2 and 3 The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 July 2017
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