Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024
CHAPTER 10
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DEFINITIONS
PART 10-1
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DEFINED TERMS
SECTION 10-10
GloBE IMPLEMENTATION FRAMEWORK
10-10(1)
This section is made for the purposes of paragraph (a) of the definition of GloBE Implementation Framework in subsection 995-1(1) of the Income Tax Assessment Act 1997 .
10-10(2)
GloBE Implementation Framework means the procedures mentioned in the definition of GloBE Implementation Framework in the GloBE Rules, as those procedures exist from time to time.
This section is made for the purposes of paragraph (a) of the definition of GloBE Implementation Framework in subsection 995-1(1) of the Income Tax Assessment Act 1997 .
10-10(2)
GloBE Implementation Framework means the procedures mentioned in the definition of GloBE Implementation Framework in the GloBE Rules, as those procedures exist from time to time.
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