Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024
CHAPTER 8
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ADMINISTRATION
PART 8-2
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SAFE HARBOURS
Division 2
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Transitional CbCR Safe Harbour
Subdivision A
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Transitional CbCR Safe Harbour
SECTION 8-15
8-15
MEANING OF TRANSITION PERIOD
A Fiscal Year is covered by the Transition Period if it: (a) starts on or before 31 December 2026; and (b) ends on or before 30 June 2028.
A Fiscal Year is covered by the Transition Period if it: (a) starts on or before 31 December 2026; and (b) ends on or before 30 June 2028.
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