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On 16 April 2014, the ATO issued addendum MT 2008/2A4.

It amends Miscellaneous Taxation Ruling MT 2008/2 to reflect amendments to the TAA contained in the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (Amendment Act). Under the Amendment Act an entity will be liable to a scheme penalty under subsection 284-145(2B) of the TAA where the transfer pricing provisions in Subdivisions 815-B or 815-C of ITAA 1997 apply. Where this penalty applies, the Amendment Act inserts Subdivision 284-E that states that an entity will not have a reasonably arguable position for a matter if the entity has not met specific documentation requirements for that matter.

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