Taxation Administration Act 1953
Note: See section 3AA .Chapter 3 - Collection, recovery and administration of other taxes
The Commissioner can make an assessment of diverted profits tax. The entity that is the subject of the assessment can appeal to the Federal Court against the Commissioner ' s decision to make the assessment. Such an appeal can be made generally no earlier than 12 months after the day on which the Commissioner first gives notice of the assessment to the entity.
|145-5||DPT assessments - modified application of Division 155|
|145-10||When DPT assessments can be made|
|145-15||Period of review of DPT assessments|
|145-20||Review of assessments|
|145-25||Restricted DPT evidence|