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

CHAPTER 8 - ADMINISTRATION AND SAFE HARBOURS  

PART 8-2 - SAFE HARBOURS  

Division 2 - Transitional CbCR Safe Harbour  

Subdivision A - 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 2027; and

(b)    

ends on or before 30 June 2029.