INCOME TAX ASSESSMENT ACT 1936 - SECT 177N Diverted profits tax--consequences

INCOME TAX ASSESSMENT ACT 1936 - SECT 177N

    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.