Taxation (Multinational - Global and Domestic Minimum Tax) Act 2024
PART 2
-
LIABILITY
Division 2
-
Australian DMT tax (domestic minimum top-up tax)
SECTION 8
LIABILITY TO TAX
-
AUSTRALIAN DMT TAX
8(1)
Tax is payable by an Entity for a Fiscal Year if it has one or more Domestic Top-up Tax Amounts for the Fiscal Year.
8(2)
The amount of tax payable by the Entity for the Fiscal Year is the sum of those Domestic Top-up Tax Amounts.
Tax is payable by an Entity for a Fiscal Year if it has one or more Domestic Top-up Tax Amounts for the Fiscal Year.
8(2)
The amount of tax payable by the Entity for the Fiscal Year is the sum of those Domestic Top-up Tax Amounts.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.