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

Schedule 1   Amendments

Taxation Administration Act 1953

59   At the end of subsection 359-35(2) in Schedule 1

Add:

; or (c) both:

(i) the relevant provision to which the ruling would relate is about *Australian IIR/UTPR tax or *Australian DMT tax; and

(ii) the Commissioner considers that it would not be reasonable to comply with the application.