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Contents

Part 1 · Preliminary

7. Minimum rate

The minimum rate is 15%.

Part 2

MTT

Part 3

DTT

Part 4

Registration of Mne Group and Designation of Designated Local Gir Filing Entity and Designated Local Dtt Filing Entity

Part 5

Returns, Payment of Mtt and Dtt and Information‑Gathering Powers

Part 6

Assessments, Objections and Appeals

Part 7

Collection, Recovery and Repayment of Mtt or Dtt

Part 8

Offences

Part 9

Miscellaneous

Schedules