Section 1 - Taxation Administration (Country by Country Reporting Jurisdictions) Determination 2024 - Taxation Administration (Country by Country Reporting Jurisdictions) Determination 2024

1Taxation Administration (Country by Country Reporting Jurisdictions) Determination 2024

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Taxation Administration (Country by Country Reporting Jurisdictions) Determination 2024

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

Dated 12 December 2024

Dr Andrew Leigh

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

Contents

Part 1—Preliminary

1 Name

2 Commencement

3 Authority

4 Definitions

Part 2—Determination of country by country reporting jurisdictions

5 Country by country reporting jurisdictions

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.

Commencement information
Column 1 Column 2 Column 3
Provisions Commencement Date/Details
1. The whole of this instrument The later of:

the day after this instrument is registered; and
the day Schedule 4 to the Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 commences.However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur.

Note: This table relates only to the provisions of this instrument as originally made.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