INCOME TAX ASSESSMENT ACT 1936

PART IVA - SCHEMES TO REDUCE INCOME TAX  

SECTION 177N   177N   DIVERTED PROFITS TAX - 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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