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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
8‑15 Meaning of Transition Period8‑15 Meaning of Transition Period
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8‑15 Meaning of Transition Period
A Fiscal Year is covered by the Transition Period if it: (a) starts on or before 31 December 2026; and (b) ends on or before 30 June 2028.