Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (27 of 2017)
Schedule 1 Diverted profits tax
Income Tax Assessment Act 1997
40 Subsection 721-10(2) (at the end of the table)
Add:
|
115 |
Subsection 177P(3) of the Income Tax Assessment Act 1936 (diverted profits tax) |
the income year to which the diverted profits tax relates |