Treasury Laws Amendment (Multinational - Global and Domestic Minimum Tax) (Consequential) Act 2024 (134 of 2024)
Schedule 1 Amendments
Taxation Administration Act 1953
59 At the end of subsection 359-35(2) in Schedule 1
Add:
; or (c) both:
(i) the relevant provision to which the ruling would relate is about *Australian IIR/UTPR tax or *Australian DMT tax; and
(ii) the Commissioner considers that it would not be reasonable to comply with the application.
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