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

CHAPTER 9 - TRANSITION RULES  

PART 9-2 - TRANSITIONAL RELIEF FOR THE SUBSTANCE-BASED INCOME EXCLUSION  

SECTION 9-25  

9-25   APPLICATION OF THIS PART  
This Part applies in relation to a Fiscal Year if it begins during the period that:

(a)    starts on 1 January 2023; and

(b)    ends on 31 December 2032.