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Global Minimum Tax Administration Tax Act, 2024

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To provide for the administration of the Global Minimum Tax Act; and to provide for matters connected therewith.

 

Last update: June 2026


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


Disclaimer: This Act is presented "as is". Please read our Disclaimer before continuing.


 

Latest Developments:

 

The Global Minimum Tax Administration Act, 2024 (Act No. 47 of 2024), has been updated with a Public Notice in terms of Section 187(2) of the Tax Administration Act, 2011, Prescribing the date from which the Method of Determining Interest in terms of this section will apply to a Tax Type, as per Notice No. 7645 of GG54921, dated 30 June 2026.

 

The Tax Administration Laws Amendment Act 4 of 2026 has updated and made Amendments to this Act as per Notice No. 7343 of GG54447, dated 1 April 2026.

 

The Global Minimum Tax Administration Tax Act, 2024 (Act No. 47 of 2024), has been added to the site on 17 January 2025, as per Notice No. 5742 of GG51884 dated 9 January 2025.