Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (27 of 2017)
Schedule 1 Diverted profits tax
Income Tax Assessment Act 1997
43 Subsection 995-1(1)
Insert:
receives a refund of diverted profits tax has the meaning given by subsection 205-35(1A).
restricted DPT evidence has the meaning given by subsection 145-25(2) in Schedule 1 to the Taxation Administration Act 1953.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
