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DraftAs enacted
Contents

Part 1 · Amendment of Income Tax Act 1947

12. Amendment of section 14ZH

In the ITA, in section 14ZH(4), after “$50,000”, insert “or such other amount as may be prescribed by rules made under section 7,”.

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Part 2

Amendment of Multinational Enterprise (Minimum Tax) Act 2024

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Part 3

Related Amendments to Goods and Services Tax Act 1993

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Part 4

Related Amendments to Property Tax Act 1960

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Part 5

Amendment of Economic Expansion Incentives (Relief from Income Tax) Act 1967

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Part 6

Saving and Transitional Provisions

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Schedules