Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (27 of 2017)
Schedule 1 Diverted profits tax
Income Tax Assessment Act 1936
11 Subsection 177F(3)
After "in relation to a scheme to which this Part applies,", insert "or the Commissioner has made a DPT assessment in respect of a taxpayer in relation to a scheme to which this Part applies,".
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