145-1
CurrentWhat this Division is about
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 3Collection, recovery and administration of other taxes
Part 3-30Diverted profits tax
Division 145Assessments of diverted profits tax
145-1 What this Division is about
The Commissioner can make an assessment of diverted profits tax. The entity that is the subject of the assessment can appeal to the Federal Court against the Commissioner’s decision to make the assessment. Such an appeal can be made generally no earlier than 12 months after the day on which the Commissioner first gives notice of the assessment to the entity.
Table of sections
145‑5 DPT assessments—modified application of Division 155
145‑10 When DPT assessments can be made
145‑15 Period of review of DPT assessments
145‑20 Review of assessments
145‑25 Restricted DPT evidence
This Act’s bill:Second reading speech
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