Accounting Standard AASB 2023-2 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules
In forceact
Summary
Commonwealth Legislative Instrument no. — of 2023. Sourced from legislation.gov.au (CC BY 4.0).
Source: https://www.legislation.gov.au/F2023L00949/latest. Rules Mate summarises and links; we don't republish full statutory text. Always verify against the live source before acting.