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The Government has introduced amendments to the general anti-avoidance provision Part IVA of Income Tax Assessment Act 1936.

Specifically, Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013 was tabled in Parliament on 13 February 2013. It is not yet law, but the changes are retrospective and apply from 15 November 2012.

The ATO has now published the administrative treatment that it will apply pending the enactment of the changes.


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