Toughening the Multinational Anti Avoidance Law

This consultation process has now been completed. Submissions available
Consultation Type
Draft Legislation

Key Documents

The Government announced in the 2017-18 Budget that it would toughen the Multinational Anti-Avoidance Law.

The MAAL took effect from 1 January 2016 and prevents multinationals from escaping Australian tax by using artificial or contrived arrangements to avoid having a taxable presence in Australia.

This new legislation will strengthen the integrity of the MAAL by preventing large multinationals from using foreign trusts and partnerships in corporate structures to avoid the application of the MAAL. This will ensure that the MAAL will continue to operate as intended.


3 submissions were received for this consultation.

Deloitte - pdf 218.41 KB