On 4 July 2018, the Australian Taxation Office issued final Taxation Determination (TD) 2018/12 to clarify the Commissioner's view on the meaning of the expression 'directly in connection with' in relation to the conditions for the application of the anti-avoidance rules introduced by the Multinational Anti-Avoidance Law (MAAL). The purpose of the MAAL is to provide for the taxation of foreign entities that have entered into schemes that artificially avoid a taxable presence in Australia. A …