Income Tax Assessment Act 1936
PART IVA
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SCHEMES TO REDUCE INCOME TAX
If 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 .
SECTION 177N
177N
DIVERTED PROFITS TAX
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CONSEQUENCES
If 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 .
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