Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (27 of 2017)
Schedule 1 Diverted profits tax
Income Tax Assessment Act 1997
41 Subsection 995-1(1)
diverted profits tax means tax imposed by the Diverted Profits Tax Act 2017.
DPT assessment has the meaning given by section 145-10 in Schedule 1 to the Taxation Administration Act 1953.
pays diverted profits tax has the meaning given by subsection 205-20(3A).