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R 385.00
Global Minimum Tax Act, 2024 (Act No. 46 of 2024)Part VI : General provisions25. Short title and commencement |
(1) | This Act is called the Global Minimum Tax Act, 2024. |
(2) | This Act is deemed to have come into operation on 1 January 2024 and applies to Fiscal Years beginning on or after that date. |