Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes  

PART 3-30 - DIVERTED PROFITS TAX  

Division 145 - Assessments of diverted profits tax  

Guide to Division 145  

SECTION 145-5   145-5   DPT ASSESSMENTS - MODIFIED APPLICATION OF DIVISION 155  


In applying Division 155 in relation to an amount of *diverted profits tax:


(a) apply the provisions of that Division with the modifications set out in sections 145-10 to 145-25 ; and


(b) disregard sections 155-15 , 155-20 , 155-25 , 155-30 , 155-40 , 155-45 , 155-50 , 155-55 and 155-70 .




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