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.
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