Income Tax Assessment Act 1936

PART IVA - SCHEMES TO REDUCE INCOME TAX  

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History

Pt IVA inserted by No 110 of 1981.

SECTION 177N  

177N   DIVERTED PROFITS TAX - CONSEQUENCES  

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If this Part applies to a scheme because of section 177J :

(a) section 177P applies to the relevant taxpayer mentioned in section 177J ; and

(b) the Commissioner cannot make a determination under subsection 177F(1) or (2A) in relation to the scheme merely because of section 177J .

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History

S 177N inserted by No 27 of 2017, s 3 and Sch 1 item 13, applicable in relation to DPT tax benefits for a year of income that starts on or after 1 July 2017 (whether or not the DPT tax benefit arises in connection with a scheme that was entered into, or was commenced to be carried out, before 1 July 2017).

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