Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 3-30
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DIVERTED PROFITS TAX
Division 145
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Assessments of diverted profits tax
Guide to Division 145
SECTION 145-5
145-5
DPT ASSESSMENTS
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MODIFIED APPLICATION OF DIVISION 155
In applying Division 155 in relation to an amount of *diverted profits tax:
(a) apply the provisions of that Division with the modifications set out in sections 145-10 to 145-25 ; and
(b) disregard sections 155-15 , 155-20 , 155-25 , 155-30 , 155-40 , 155-45 , 155-50 , 155-55 and 155-70 .
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesIn applying Division 155 in relation to an amount of *diverted profits tax:
(a) apply the provisions of that Division with the modifications set out in sections 145-10 to 145-25 ; and
(b) disregard sections 155-15 , 155-20 , 155-25 , 155-30 , 155-40 , 155-45 , 155-50 , 155-55 and 155-70 .
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