This compilation is affected by retrospective amendments. Please see the Tax and Superannuation Laws Amendment (2013 Measures No.1) Act 2013 (Act No. 88, 2013) and the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (Act No. 101, 2013) for details.
Australian Government
This compilation is affected by retrospective amendments. Please see the Tax and Superannuation Laws Amendment (2013 Measures No.1) Act 2013 (Act No. 88, 2013) and the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (Act No. 101, 2013) for details.