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COMMONWEALTHAct
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s 3

Imposition of tax

In force

3 Imposition of tax

Tax payable in accordance with subsection 6(1), 8(1) or 10(1) of the Taxation (Multinational—Global and Domestic Minimum Tax) Act 2024 is imposed.

[Minister’s second reading speech made in—

House of Representatives on 4 July 2024

Senate on 22 August 2024] (85/24)

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