Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024
CHAPTER 1
-
PRELIMINARY ETC
PART 1-1
-
PRELIMINARY
SECTION 1-15
1-15
AUTHORITY
This instrument is made under the Taxation (Multinational - Global and Domestic Minimum Tax) Act 2024 .
This instrument is made under the Taxation (Multinational - Global and Domestic Minimum Tax) Act 2024 .
Note:
This instrument applies generally in relation to Fiscal Years starting on or after 1 January 2024: see subsection 5(1) of the Act. However, to the extent that this instrument applies to Australian UTPR Tax, it applies in relation to Fiscal Years starting on or after 1 January 2025: see subsection 5(2) of the Act.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.