Taxation (Multinational - Global and Domestic Minimum Tax) Act 2024

PART 1 - PRELIMINARY  

SECTION 5   APPLICATION OF THIS ACT TO FISCAL YEARS  

5(1)    
This Act applies in relation to Fiscal Years starting on or after 1 January 2024.

5(2)    
Despite subsection (1) , subsection 10(1) (Australian UTPR Tax) applies in relation to Fiscal Years starting on or after 1 January 2025.