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

CHAPTER 15 - APPLICATION AND TRANSITIONAL PROVISIONS  

SECTION 15-10  

15-10   APPLICATION - TAXATION (MULTINATIONAL - GLOBAL AND DOMESTIC MINIMUM TAX) AMENDMENT (2026 MEASURES NO 1) RULES 2026  


The amendments made by the Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2026 Measures No. 1) Rules 2026 apply in relation to Fiscal Years starting on and after 1 January 2024.



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