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).