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.