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Australia: Pillar Two minimum tax, public CbC reporting, and foreign residents’ capital gains withholding bills receive Royal Assent

Legislation received Royal Assent on December 10, 2024.

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December 11, 2024

The following legislation received Royal Assent on December 10, 2024:

  • Pillar Two global minimum tax rules (read TaxNewsFlash)
  • Public country-by-country (CbC) reporting (read TaxNewsFlash)
  • Increase in foreign resident capital gains withholding rate from 12.5% to 15% and simplification of small business tax obligations (read TaxNewsFlash)

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