Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (27 of 2017)

Schedule 1   Diverted profits tax

Income Tax Assessment Act 1936

11   Subsection 177F(3)

After "in relation to a scheme to which this Part applies,", insert "or the Commissioner has made a DPT assessment in respect of a taxpayer in relation to a scheme to which this Part applies,".