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INCOME TAX ASSESSMENT ACT 1936

PART IVA - SCHEMES TO REDUCE INCOME TAX    View history reference

SECTION 177N  

177N  DIVERTED PROFITS TAX - CONSEQUENCES  

 View history reference
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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