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

CHAPTER 8 - ADMINISTRATION AND SAFE HARBOURS  

PART 8-2 - SAFE HARBOURS  

Division 4 - Qualified Domestic Minimum Top-up Tax (QDMTT) Safe Harbour  

SECTION 8-205   DISQUALIFICATION FROM ELECTION - DISPUTED AMOUNTS  

8-205(1)    

Despite subsections 8-200(3) and 8-201(2) , a Filing Constituent Entity for the MNE Group may not make an election for the MNE Group that applies to the Fiscal Year and the jurisdiction if subsection (2) applies.

8-205(2)    
This subsection applies if all or part of an amount payable by the Constituent Entity under a Qualified Domestic Minimum Top-up Tax of the jurisdiction for the Fiscal Year is a disputed amount mentioned in subsection 5-35(1) .