Taxation (Multinational - Global and Domestic Minimum Tax) Act 2024
PART 5
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INTERPRETATION
Division 4
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Location of Entities and Permanent Establishments
SECTION 44
44
CHANGE OF LOCATION DURING A FISCAL YEAR
If the location of an Entity changes during a Fiscal Year, treat the Entity as being located, for the Fiscal Year, in the jurisdiction in which it was located at the beginning of the Fiscal Year.
If the location of an Entity changes during a Fiscal Year, treat the Entity as being located, for the Fiscal Year, in the jurisdiction in which it was located at the beginning of the Fiscal Year.
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