Document ID: chunk:federal_register_of_legislation:C2013A00101:clause:2_4
Version: federal_register_of_legislation:C2013A00101
Segment Type: clause
Provision Reference: sch 2 cl 4
Character Range: 34976–35603

4  At the end of section 284‑150 in Schedule 1
Add:

Scheme shortfall amount for cross‑border transfer pricing
 (4) Despite subsection (2), your scheme shortfall amount for a *scheme to which subsection 284‑145(2B) applies is the total amount of additional income tax and *withholding tax you are liable to pay as mentioned in that subsection.
 (5) Disregard your *scheme shortfall amount for a *scheme to which subsection 284‑145(1) applies to the extent that scheme shortfall amount is attributable to additional tax that is, or is part of, your scheme shortfall amount for a scheme to which subsection 284‑145(2B) applies.