Treasury Laws Amendment (Multinational - Global and Domestic Minimum Tax) (Consequential) Act 2024 (134 of 2024)
Schedule 1 Amendments
Income Tax Assessment Act 1997
9 Before section 26-100
Insert:
26-99C Australian IIR/UTPR tax and Australian DMT tax cannot be deducted
You cannot deduct under this Act an amount of *Australian IIR/UTPR tax or *Australian DMT tax that you pay.
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