Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2025 Measures No. 1) Rules 2025 (F2025L01550)

Schedule 1   Amendments

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

13   At the end of the instrument

Add:

Chapter 15 - Application and transitional provisions

15-5 Application - Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2025 Measures No. 1) Rules 2025

The amendments made by the Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2025 Measures No. 1) Rules 2025 apply in relation to Fiscal Years starting on and after 1 January 2024.