LI 2024/27

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Taxation Administration Act 1953

Legislative Instrument

I, Andrew Leigh, Assistant Minister for Competition, Charities and Treasury, make the following determination.

Part 1—Preliminary

1 Name

This instrument is the Taxation Administration (Country by Country Reporting Jurisdictions) Determination 2024.

2 Commencement

(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority

This instrument is made under the Taxation Administration Act 1953.

4 Definitions

In this instrument:

the Act means the Taxation Administration Act 1953.

Part 2—Determination of country by country reporting jurisdictions

5 Country by country reporting jurisdictions

Under subsection 3DA(4) of the Act, a jurisdiction specified in an item of the following table is specified as a jurisdiction for the purposes of subparagraph 3DA(1)(d)(ii) of the Act in respect of the reporting periods specified in the relevant item of the table:

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12 December 2024

Dr Andrew Leigh
Assistant Minister for Competition, Charities and Treasury Parliamentary Secretary to the Treasurer

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Registration Number: F2024L01713

Registration Date: 17 December 2024

Related Explanatory Statements:

LI 2024/27 - Explanatory statement

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