DraftAs enacted

Contents

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

11. Amendment of section 14Z

In the ITA, in section 14Z —

(a)

in subsections (1) and (13)(b), replace “31 December 2026” with “31 December 2029”; and

(b)

in subsection (4)(c), replace “2026” with “2029”.

Part 2

Amendment of Multinational Enterprise (Minimum Tax) Act 2024

Part 3

Part 4

Part 5

Part 6