DraftAs enacted

Contents

Finance (Income Taxes) Bill · As enacted · Part 1 · Amendment of Income Tax Act 1947

10. Amendment of section 14X

In the ITA, in section 14X(2)(c) —

(a)

replace “or 14P” with “, 14P or 14ZK”; and

(b)

replace “or 14P(5)” with “, 14P(5) or 14ZK(8)”.

Part 2

Amendment of Multinational Enterprise (Minimum Tax) Act 2024

Part 3

Part 4

Part 5

Part 6