Treasury Laws Amendment (Multinational - Global and Domestic Minimum Tax) (Consequential) Act 2024 (134 of 2024)
Schedule 1 Amendments
Taxation Administration Act 1953
34 After paragraph 14ZW(1)(bga)
Insert:
(bgb) if the taxation objection is made under Subdivision 155-C in Schedule 1 to this Act in relation to an assessment of an amount of Australian IIR/UTPR tax or Australian DMT tax - 60 days after notice of the assessment has been given to the person; or