Treasury Laws Amendment (Multinational - Global and Domestic Minimum Tax) (Consequential) Act 2024 (134 of 2024)

Schedule 1   Amendments

Taxation Administration Act 1953

68   Application - amendments of Taxation Administration Act 1953

(1) Subject to the following subitems, the amendments of the Taxation Administration Act 1953 made by this Schedule apply in relation to Fiscal Years starting on or after 1 January 2024.

(2) The amendments made by items 55 and 56 of this Schedule (disclosure of protected information) apply on and after 1 January 2024.

(3) The amendment made by item 57 of this Schedule (Commissioner has general administration of Minimum Tax Act) applies on and after the commencement of this item.

(4) The amendment made by item 60 of this Schedule (keeping of records) applies on and after the commencement of this item.