128-1
CurrentWhat this Division is about
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 3Collection, recovery and administration of other taxes
Part 3-18Australian IIR/UTPR tax and Australian DMT tax
Division 128Extended application of tax laws relating to Australian IIR/UTPR tax and Australian DMT tax
128-1 What this Division is about
This Division extends onto other entities the obligations and liabilities of various entities under the Minimum Tax law.
This Act’s bill:Second reading speech
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