Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (27 of 2017)

Schedule 1   Diverted profits tax

Income Tax Assessment Act 1936

2   Subsection 6(1) (at the end of the definition of assessment)

Add:

; or (k) the ascertainment of the amount payable under subsection 177P(1) (diverted profits tax).