Treasury Laws Amendment (Multinational - Global and Domestic Minimum Tax) (Consequential) Act 2024 (134 of 2024)
Schedule 1 Amendments
Income Tax Assessment Act 1997
6 Section 12-5 (after table item headed "Australian apprenticeship support loan")
Insert:
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Australian IIR/UTPR tax and Australian DMT tax |
|
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no deduction |
26-99C |
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see also tax related expenses |