Document ID: chunk:federal_register_of_legislation:C2017A00027:clause:1_177j:p3
Version: federal_register_of_legislation:C2017A00027
Segment Type: clause
Provision Reference: sch 1 cl 177J (pt 3/3)
Character Range: 11713–12467

Part) and is not a trust or partnership.
 (6A) For the purposes of the DPT provisions, reduce the DPT tax benefit to the extent to which the amount included in assessable income as mentioned in paragraph (6)(b):
 (a) would not have been so included if the scheme had not been entered into or carried out; and
 (b) is directly referable to the DPT tax benefit.

Schemes outside Australia
 (7) This section applies whether or not the scheme has been or is entered into or carried out in Australia or outside Australia or partly in Australia and partly outside Australia.

Non‑limitation in relation to other provisions in this Part
 (8) This section:
 (a) does not limit section 177D, 177DA, 177E, 177EA or 177EB; and
 (b) is not limited by those sections.