Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024 (23 of 2024)
Schedule 1 Multinational tax transparency - disclosure of subsidiaries
Corporations Act 2001
5 In the appropriate position in Chapter 10
Insert:
Part 10.72 - Application provisions relating to Schedule 1 to the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024
1702 Application of amendments
Sections 295 and 295A, as amended by Schedule 1 to the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024, apply in relation to any financial reports for a financial year commencing on or after 1 July 2023.
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