The Australian Taxation Office (ATO) published updated guidance on 12 April 2021 concerning the Multinational Anti-Avoidance Law, which came into effect on 1 January 2016.

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Combating multinational tax avoidance – a targeted anti-avoidance law

The Multinational Anti-Avoidance Law (MAAL) is part of the government's efforts to combat tax avoidance by multinational companies operating in Aus…