Commonwealth Numbered Acts

TAXATION (MULTINATIONAL--GLOBAL AND DOMESTIC MINIMUM TAX) ACT 2024 (NO. 132, 2024) - SECT 11

  (1)   UTPR Top - up Tax Amount has the meaning given by the Rules.

  (2)   Without limiting the scope of subsection   (1), the Rules may provide that an Entity has a UTPR Top - up Tax Amount in respect of:

  (a)   another Entity; or

  (b)   a Permanent Establishment.