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

Schedule 1   Amendments

Taxation Administration Act 1953

62   At the end of section 444-30 in Schedule 1

Add:

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

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