Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024

CHAPTER 2 - LIABILITY AMOUNTS  

PART 2-6 - ALLOCATION OF TOP-UP TAX FOR THE UTPR  

SECTION 2-75  

2-75   NUMBER OF EMPLOYEES IN A JURISDICTION  
For the purposes of sections 2-65 and 2-70 :

(a)    the total number of employees is the total number of employees on a full-time equivalent basis; and

(b)    treat independent contractors participating in the ordinary operating activities of a Constituent Entity as employees of the Constituent Entity.