Document ID: chunk:federal_register_of_legislation:C2024A00134:clause:1_29
Version: federal_register_of_legislation:C2024A00134
Segment Type: clause
Provision Reference: sch 1 cl 29
Character Range: 17532–18113

29  Subsection 995‑1(1)
Insert:
Qualified Domestic Minimum Top‑up Tax:
 (a) means Qualified Domestic Minimum Top‑up Tax (within the meaning of the *Minimum Tax Rules); or
 (b) if the expression Qualified Domestic Minimum Top‑up Tax is not used in the Minimum Tax Rules—has the meaning given by the regulations.
Qualifying Competent Authority Agreement has the meaning given by subsection 127‑20(3) in Schedule 1 to the Taxation Administration Act 1953.
receives a refund of Australian DMT tax has the meaning given by subsection 205‑35(1B).

International Tax Agreements Act 1953