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

Schedule 1   Amendments

Taxation Administration Act 1953

69   Transitional provisions - due date for returns and amounts

(1) Despite subsections 127-60(1) and (2) in Schedule 1 to the Taxation Administration Act 1953, a GloBE Information Return, Australian IIR/UTPR tax return or Australian DMT tax return that, apart from this subitem, would be required to be given to the Commissioner no later than a particular time occurring before 30 June 2026 is required to be given to the Commissioner no later than 30 June 2026.

(2) Despite subsections 127-70(1), (2), (3) and (4) in Schedule 1 to the Taxation Administration Act 1953, an amount of:

(a) Australian IIR/UTPR tax or Australian DMT tax (including extra such tax resulting from the amendment of an assessment); or

(b) shortfall interest charge payable under section 280-102E;

that, apart from this subitem, would be due and payable before 30 June 2026 is due and payable on 30 June 2026.