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).
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