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

4   Review of operation of amendments

 

(1) The Minister must cause an independent review to be conducted of the operation of the amendments made by Schedule 2 to this Act.

Public consultation

      

(2) The review must make provision for public consultation.

Timeframe for review

      

(3) The review must commence no later than 1 February 2026.

Report

      

(4) The persons who conduct the review must give the Minister a written report of the review within 17 months of the commencement of the review.

Tabling

      

(5) The Minister must cause a copy of the report of the review to be tabled in each House of the Parliament within 15 sitting days of that House after the Minister receives the report.