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

4-95

Amended by:


Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 (gazetted 1/7/2026)

Explanatory Statement

4-Sch1-Cl10

Commenced Action Note
2/07/2026 Substitute Substituted definition 'Substitute Loss Carry-forward DTA'
2/07/2026 Substitute Substituted definition 'Substitute Loss Carry-forward DTA'