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DraftAs enacted
Contents

Part 1 · Amendment of Income Tax Act 1947

22. Amendment of section 37Q

In the ITA, in section 37Q(2)(a), after “14Z(7) and (9)”, insert “, 14ZK(9)”.

Report

Part 2

Amendment of Multinational Enterprise (Minimum Tax) Act 2024

Part 3

Related Amendments to Goods and Services Tax Act 1993

Part 4

Related Amendments to Property Tax Act 1960

Part 5

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

Part 6

Saving and Transitional Provisions

Schedules