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DraftAs enacted
Contents

Part 1 · Amendment of Income Tax Act 1947

28. Amendment of section 76

In the ITA, in section 76, after subsection (2), insert —“(2AA) A company making an application must do so using the electronic service, except that the Comptroller may in any particular case or class of cases permit the application to be made in any other manner.”.

Report

Read on from cl 29

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