Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 3-30
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DIVERTED PROFITS TAX
Division 145
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Assessments of diverted profits tax
Guide to Division 145
SECTION 145-1
WHAT THIS DIVISION IS ABOUT
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesThe 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 |
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