Revenue Note for Guidance

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Revenue Note for Guidance

111AAT Assessments and enquiries

This subsection provides that certain sections of Part 41A (assessing rules including rules for self-assessment) will apply to GloBE tax, with necessary modifications, namely sections 959V, 959Y, 959Z, 959AA, 959AC, 959AD, 959AE, 959AU, 959AV and 959AW.

Relevant Date: Finance Act 2024