Taxation (Multinational - Global and Domestic Minimum Tax) Act 2024
PART 4
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RULES
SECTION 31
THE RULES
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INCORPORATION BY REFERENCE
31(1)
The Rules may make provision in relation to a matter by applying, adopting or incorporating (with or without modification) any matter contained in any other instrument or writing: (a) as in force or existing at a particular time; or (b) as in force or existing from time to time.
31(2)
Subsection (1) has effect despite subsection 14(2) of the Legislation Act 2003 .
31(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 make provision in relation to a matter by applying, adopting or incorporating (with or without modification) any matter contained in any other instrument or writing: (a) as in force or existing at a particular time; or (b) as in force or existing from time to time.
Note:
Section 33 contains some examples of how the Rules may make such provision.
31(2)
Subsection (1) has effect despite subsection 14(2) of the Legislation Act 2003 .
31(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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