Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2025 Measures No. 1) Rules 2025 (F2025L01550)

Schedule 1   Amendments

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

5   Paragraph 2-65(2)(b)

Repeal the paragraph, substitute:

(b) that amount (the allocated amount ) has not resulted in the Constituent Entities of the MNE Group located in the jurisdiction having an additional cash tax expense equal, in total, to the allocated amount, by the end of the period of 12 months after the end of the current Fiscal Year.