INCOME TAX ASSESSMENT ACT 1936

PART IVA - SCHEMES TO REDUCE INCOME TAX  

SECTION 177R   177R   DIVERTED PROFITS TAX - WHEN SHORTFALL INTEREST CHARGE IS PAYABLE  


An amount of shortfall interest charge that an entity is liable to pay under section 280-102C in Schedule 1 to the Taxation Administration Act 1953 is due and payable 21 days after the day on which the Commissioner gives the entity notice of the charge.

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