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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
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This instrument is made under the Taxation (Multinational—Global and Domestic Minimum Tax) Act 2024.
Note: This instrument applies generally in relation to Fiscal Years starting on or after 1 January 2024: see subsection 5(1) of the Act. However, to the extent that this instrument applies to Australian UTPR Tax, it applies in relation to Fiscal Years starting on or after 1 January 2025: see subsection 5(2) of the Act.