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Table of Contents
Global Minimum Tax Administration Act, 2024 (Act No. 47 of 2024)
Notice No. 5742 of 2024
Act
1. Definitions
2. Obligation to submit GloBE Information Return
3. Due date for submitting GloBE Information Return
4. Exception for returns provided under automatic exchange of information agreement
5. Due date for payment
6. Refunds
7. Interest
8. Penalties
9. Record-keeping and extension of period
10. Administration of Act
11. Regulations
12. Short title and commencement
Notices
Public Notice in terms of Section 187(2) of the Tax Administration Act, 28 of 2011, prescribing the date from which the Method of Determining Interest in terms of this Section will apply to a Tax Type
Notice No. 7645 of 2026
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