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Contents

Part 2 · Amendment of Multinational Enterprise (Minimum Tax) Act 2024

43. Amendment of section 41

In the MMTA, in section 41, after subsection (6), insert —“(7) The Minister may, by order in the Gazette, exempt the responsible members of registered MNE groups of a specified class, or a responsible member of a registered MNE group, from the requirement to furnish a return under subsection (1) for each financial year starting from a specified financial year, subject to such conditions as may be specified in the order.”.

Report

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