Anti-diversion rule (ss 18G-18ID)

Contents

Section 18G – Anti-diversion rule [CTA 2009 s 18G] Section commentary
Section 18H – What are “diverted profits”? [CTA 2009 s 18H] Section commentary
Section 18HA – Modification of Chapter 3 of Part 9A of TIOPA 2010 [CTA 2009 s 18HA] Section commentary
Section 18HB – Modification of Chapter 4 of Part 9A of TIOPA 2010 [CTA 2009 s 18HB] Section commentary
Section 18HC – Modification of Chapter 5 of Part 9A of TIOPA 2010 [CTA 2009 s 18HC] Section commentary
Section 18HD – Modification of Chapter 7 of Part 9A of TIOPA 2010 [CTA 2009 s 18HD] Section commentary
Section 18HE – Modification of Chapter 9 of Part 9A of TIOPA 2010 [CTA 2009 s 18HE] Section commentary
Section 18I – Exemptions from anti-diversion rule [CTA 2009 s 18I] Section commentary
Section 18IA – The excluded territories exemption [CTA 2009 s 18IA] Section commentary
Section 18IB – The low profits exemption [CTA 2009 s 18IB] Section commentary
Section 18IC – The low profit margin exemption [CTA 2009 s 18IC] Section commentary
Section 18ID – The tax exemption [CTA 2009 s 18ID] Section commentary

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