Taxation (Multinational - Global and Domestic Minimum Tax) Act 2024
PART 4
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RULES
SECTION 32
32
THE RULES
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RETROSPECTIVE APPLICATION
Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply in relation to: (a) the Rules; and (b) legislative instruments made under a power conferred by the Rules.
Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply in relation to: (a) the Rules; and (b) legislative instruments made under a power conferred by the Rules.
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