Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p15
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 15/17)
Character Range: 1097157–1099878

of section 155‑90 after the end of that *period of review:
 (a) have regard only to the provisions of that Part mentioned in subsection (3); and
 (b) apply those provisions with the modifications set out in subsection (4); and
 (c) disregard the other provisions of that Part; and
 (d) apply section 145‑25 (restricted DPT evidence).
 (3) For the purposes of paragraph (2)(a), the provisions of that Part are as follows:
 (a) sections 14ZL and 14ZP;
 (b) subsection 14ZR(1);
 (c) subsection 14ZZ(1);
 (d) Division 5 (apart from section 14ZZS).
 (4) For the purposes of paragraph (2)(b), the modifications are as follows:
 (a) treat the Commissioner's decision to make the *DPT assessment as an objection decision;
 (b) treat subsection 14ZZ(1) as reading "The entity that is the subject of the DPT assessment may appeal to the Federal Court of Australia against the objection decision.";
 (c) treat the reference in section 14ZZN to "within 60 days after the person appealing is served with notice of the decision" as being a reference to "within 60 days after the end of the period of review mentioned in section 145‑15 in Schedule 1";
 (d) disregard paragraph 14ZZO(a);
 (e) treat paragraph 14ZZO(b) as reading "the appellant has the burden of proving that the DPT assessment is excessive or otherwise incorrect and what the DPT assessment should have been";
 (f) treat the reference in section 14ZZR to a taxation decision as being a reference to the Commissioner's decision to make the DPT assessment.

145‑25  Restricted DPT evidence
 (1) *Restricted DPT evidence is not admissible in evidence in proceedings under Part IVC on an appeal to the Federal Court of Australia related to the *DPT assessment.
 (2) Restricted DPT evidence means information or documents that:
 (a) the entity that is the subject of the *DPT assessment (or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936) of that entity), had in its custody or under its control at a time before, during or after the *period of review; and
 (b) the Commissioner did not have in his or her custody or under his or her control at any time in the period of review.
 (3) Subsection (1) does not prevent *restricted DPT evidence from being admissible in evidence in the proceedings if:
 (a) the Commissioner consents to the admission of the restricted DPT evidence in accordance with subsection (4); or
 (b) the court in which the proceedings take place considers that the admission of the restricted DPT evidence is necessary in the interests of justice; or
 (c) the restricted DPT evidence is expert evidence that:
 (i) comes into existence after the *period of review; and
 (ii) is based on evidence that the Commissioner