Taxation (Multinational - Global and Domestic Minimum Tax) Act 2024
PART 3
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CORE GROUP AND ENTITY CONCEPTS
Division 3
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Joint Ventures and Multi-Parented MNE Groups
SECTION 28
MULTI-PARENTED MNE GROUPS
28(1)
The Rules may set out the manner in which this Act applies in relation to a Multi-Parented MNE Group.
28(2)
To the extent that there is any inconsistency between this Act and Rules made for the purposes of subsection (1) , this Act applies subject to those Rules.
28(3)
The Rules may make provision as mentioned in subsection (1) only to the extent that doing so is consistent with the documents mentioned in subsection 3(1) .
The Rules may set out the manner in which this Act applies in relation to a Multi-Parented MNE Group.
28(2)
To the extent that there is any inconsistency between this Act and Rules made for the purposes of subsection (1) , this Act applies subject to those Rules.
28(3)
The Rules may make provision as mentioned in subsection (1) only to the extent that doing so is consistent with the documents mentioned in subsection 3(1) .
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