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Taxation (Multinational—Global and Domestic Minimum Tax) Imposition Act 2024

Act No. 133 of 2024 · Assented 10 December 2024

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In brief

A principal Act that formally imposes a global and domestic minimum tax relating to multinational businesses, as described in its title.

Who's affected

  • Large multinational business groups
  • Australian entities of multinational groups
  • Tax advisers and accountants
  • The Australian Taxation Office

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