145-5
CurrentDPT assessments—modified application of Division 155
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
145-5 DPT assessments—modified application of Division 155
In applying Division 155 in relation to an amount of *diverted profits tax:
(a)
apply the provisions of that Division with the modifications set out in sections 145‑10 to 145‑25; and
(b)
disregard sections 155‑15, 155‑20, 155‑25, 155‑30, 155‑40, 155‑45, 155‑50, 155‑55 and 155‑70.
This Act’s bill:Second reading speech
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