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

PART 3 - CORE GROUP AND ENTITY CONCEPTS  

Division 3 - Joint Ventures and Multi-Parented MNE Groups  

SECTION 28   MULTI-PARENTED MNE GROUPS  

28(1)    
The Rules may set out the manner in which this Act applies in relation to a Multi-Parented MNE Group.

28(2)    
To the extent that there is any inconsistency between this Act and Rules made for the purposes of subsection (1) , this Act applies subject to those Rules.

28(3)    
The Rules may make provision as mentioned in subsection (1) only to the extent that doing so is consistent with the documents mentioned in subsection 3(1) .


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.