Revenue Note for Guidance

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Revenue Note for Guidance

CHAPTER 11

Application

Overview

Chapter 11 of Part 4A provides the scope and order of application of the Part.

111AAAE Application (Part 4A)

(1) Subject to subsection (2) and section 111AAE (in relation to domestic top-up tax), this Part applies to fiscal years commencing on or after 31 December 2023.

(2) Except for MNE groups to which section 111AZ(1) applies, sections 111L, 111M and 111N (in relation to UTPR top-up tax) shall apply to fiscal years commencing on or after 31 December 2024.

Relevant Date: Finance Act 2024