INCOME TAX ASSESSMENT ACT 1936 - SECT 177N Diverted profits tax--consequences
INCOME TAX ASSESSMENT ACT 1936 - SECT 177N
Diverted profits tax--consequencesIf this Part applies to a scheme because of section 177J:
(a) section 177P applies to the relevant taxpayer mentioned in section 177J; and
(b) the Commissioner cannot make a determination under
subsection 177F(1) or (2A) in relation to the scheme merely because of
section 177J.