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Global Minimum Tax Act, 2024

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To provide for the introduction of the Global Anti-Base Erosion (GloBE) Rules in South Africa; to provide for the imposition of Top-up Tax; and to provide for matters connected therewith.

 

Last update: December 2024


Copyright: This Act reproduced under Government Printers Copyright Authority 10154 dated 20 March 1996


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Latest Developments:

 

The Global Minimum Tax Act, 2024 (Act No. 46 of 2024), has been added to the site on 14 January 2025, as per Notice No. 5740 of GG51830 dated 24 December 2024.