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DIVERTED PROFITS TAX ACT 2017 (NO. 21, 2017) - NOTES

 

No. 21, 2017

 

 

 

 

 

  

  

  


Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 2

3............ Imposition of tax................................................................................. 2

4............ Rate of tax........................................................................................... 2

 


 

 

Diverted Profits Tax Act 2017

No. 21, 2017

 

 

 

An Act to impose diverted profits tax, and for related purposes

[Assented to 4 April 2017]

The Parliament of Australia enacts:

 

[Minister's second reading speech made in--

House of Representatives on 9 February 2017

Senate on 23 March 2017]

(11/17)


 



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