Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p13
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 13/17)
Character Range: 1092232–1094975

means the amount of the contribution that is counted in your *FHSS releasable contributions amount.
shortfall interest charge rate means the rate, worked out under subsection 280‑105(2), for the day.
sum of earlier daily proxy amounts means the sum of the amounts worked out for the contribution under the formula for each of the earlier days (if any) during the period for the contribution.
 (3) The period starts:
 (a) if the contribution is made in the *financial year starting on 1 July 2017—on 1 July 2017; and
 (b) if the contribution is made in the financial year starting on 1 July 2018, or a later financial year—on the first day of the month in which the contribution is made or taken to have been made (see subsection 138‑30(2));
and ends on the day the Commissioner makes the *first home super saver determination for which the associated earnings are being worked out.

Part 3‑30—Diverted profits tax

Division 145—Assessments of diverted profits tax

Guide to Division 145

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

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.

145‑10  When DPT assessments can be made
  Despite subsection 155‑5(1), the Commissioner can make an assessment (the DPT assessment) of the amount of *diverted profits tax only at a time in the period:
 (a) starting on the day on which the Commissioner first gives the entity that is the subject of the assessment a notice of assessment under Part IV of the Income Tax Assessment Act 1936 for the income year mentioned in paragraph 177J(1)(a) of the Income Tax Assessment Act 1936 (as that paragraph applies in relation to the amount of diverted profits tax); and
 (b) ending on the last day of the period of 7 years starting the day after that day.

145‑15  Period of review of DPT assessments
 (1) Despite subsection 155‑35(2), the period of review, for the *DPT assessment, is:
 (a)