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

Schedule 1   Amendments

Taxation Administration Act 1953

61   At the end of section 444-5 in Schedule 1

Add:

(4) A reference in this section to an obligation imposed under, or an offence against, this Schedule does not include an obligation imposed under, or an offence against, the *Minimum Tax law.

Note: See Subdivision 128-B in relation to such obligations and offences.