Statute
Section 177R — Income Tax Assessment Act 1936: Diverted profits tax—when shortfall interest charge is payable
Text of the provision Official document
An amount of shortfall interest charge that an entity is liable to pay under section 280-102C in Schedule 1 to the Taxation Administration Act 1953 is due and payable 21 days after the day on which the Commissioner gives the entity notice of the charge.
Official source: Federal Register of Legislation
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