Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (27 of 2017)
Schedule 1 Diverted profits tax
Taxation Administration Act 1953
46 Subsection 250-10(1) in Schedule 1 (after table item 70)
Insert:
|
80 |
diverted profits tax |
subsection 177P(3) |
|
85 |
shortfall interest charge for diverted profits tax |
section 177R |