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DraftAs enacted
Contents

Part 1 · Amendment of Income Tax Act 1947

24. Amendment of section 43E

In the ITA, in section 43E(5), replace “31 December 2026” with “31 December 2031”.

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