Treasury Laws Amendment (Multinational - Global and Domestic Minimum Tax) (Consequential) Act 2024 (134 of 2024)
Schedule 1 Amendments
Income Tax Assessment Act 1997
17 Paragraph 717-10(1)(c)
Omit "(except *credit absorption tax or *unitary tax)", substitute "(except *credit absorption tax, *unitary tax, *foreign IIR tax or *foreign UTPR tax)".