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DraftAs enacted
Contents

Part 1 · Amendment of Income Tax Act 1947

18. Amendment of section 37A

In the ITA, in section 37A —

(a)

in subsections (4) and (7), after “the company” wherever it appears, insert “or body of persons”; and

(b)

in subsection (10), delete “, (d)”.

Read on from cl 19

Part 2

Amendment of Multinational Enterprise (Minimum Tax) Act 2024

Read on from Part 2

Part 3

Related Amendments to Goods and Services Tax Act 1993

Read on from Part 3

Part 4

Related Amendments to Property Tax Act 1960

Read on from Part 4

Part 5

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

Read on from Part 5

Part 6

Saving and Transitional Provisions

Read on from Part 6

Schedules