INCOME TAX ASSESSMENT ACT 1936 - SECT 177R Diverted profits tax--when shortfall interest charge is payable
INCOME TAX ASSESSMENT ACT 1936 - SECT 177R
Diverted profits tax--when shortfall interest charge is payable An amount of shortfall interest charge that an entity is liable
to pay under section 280 - 102C in Schedule 1 to the
Taxation Administration Act 1953 is due and payable 21 days after the day on
which the Commissioner gives the entity notice of the charge.