Australian Treasurer Jim Chalmers has announced the introduction of legislation in parliament for the implementation of the Pillar 2 global minimum tax, including the:

• Imposition Bill: Taxation (Multinational—Global and Domestic Minimum Tax) Imposition Bill 2024;
• Assessment Bill: Taxation (Multinational—Global and Domestic Minimum Tax) Bill 2024; and
• Consequential Bill: Treasury Laws Amend…