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Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015
No. 170, 2015
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Department of the Treasury
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C2015A00170
11 December 2015
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1 Short title
2 Commencement
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3 Schedules
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Schedule 1—Significant global entities
Income Tax Assessment Act 1997
Taxation Administration Act 1953
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Schedule 2—Multinational anti-avoidance
Income Tax Assessment Act 1936
Taxation Administration Act 1953
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Schedule 3—Scheme penalties for significant global entities
Taxation Administration Act 1953
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Schedule 4—Country-by-Country reporting
Income Tax Assessment Act 1997
