Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024 (23 of 2024)

Schedule 1   Multinational tax transparency - disclosure of subsidiaries

Corporations Act 2001

5   In the appropriate position in Chapter 10

Insert:

Part 10.72 - Application provisions relating to Schedule 1 to the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024

1702 Application of amendments

Sections 295 and 295A, as amended by Schedule 1 to the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024, apply in relation to any financial reports for a financial year commencing on or after 1 July 2023.