Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 177R

Diverted profits tax--when shortfall interest charge is payable

    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.



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