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

Schedule 1   Amendments

Income Tax Assessment Act 1997

7   After paragraph 25-5(1)(d)

Insert:

; or (e) managing your *Australian GloBE tax affairs; or

(f) complying with an obligation imposed on you by a *Commonwealth law, insofar as that obligation relates to the Australian GloBE tax affairs of an entity.