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DraftAs enacted
Contents

Part 1 · Amendment of Income Tax Act 1947

2. Amendment of section 2A

In the Income Tax Act 1947 (called in this Part the ITA), in section 2A(4), replace “92L” with “92M”.

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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