Document ID: chunk:federal_register_of_legislation:C2024A00134:clause:1_69
Version: federal_register_of_legislation:C2024A00134
Segment Type: clause
Provision Reference: sch 1 cl 69
Character Range: 72710–73716

69  Transitional provisions—due date for returns and amounts
(1) Despite subsections 127‑60(1) and (2) in Schedule 1 to the Taxation Administration Act 1953, a GloBE Information Return, Australian IIR/UTPR tax return or Australian DMT tax return that, apart from this subitem, would be required to be given to the Commissioner no later than a particular time occurring before 30 June 2026 is required to be given to the Commissioner no later than 30 June 2026.
(2) Despite subsections 127‑70(1), (2), (3) and (4) in Schedule 1 to the Taxation Administration Act 1953, an amount of:
 (a) Australian IIR/UTPR tax or Australian DMT tax (including extra such tax resulting from the amendment of an assessment); or
 (b) shortfall interest charge payable under section 280‑102E;
that, apart from this subitem, would be due and payable before 30 June 2026 is due and payable on 30 June 2026.

[Minister's second reading speech made in—
House of Representatives on 4 July 2024
Senate on 22 August 2024]

(86/24)