Statute
Section 177N — Income Tax Assessment Act 1936: Diverted profits tax—consequences
Text of the provision Official document
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.
Official source: Federal Register of Legislation
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