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

45. Amendment of section 55

In the MMTA, in section 55 —

(a)

in subsection (2), replace “The” with “Subject to subsection (2A), the”; and

(b)

after subsection (2), insert —“(2A) An appeal under subsection (1) must be filed, and any document necessary for the purpose of filing the appeal must be served on all parties who have an interest in the matter, within 28 days after the date of the decision of the Board.”.

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