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

Schedule 1 Amendments

Repeal the paragraphs, substitute:

(a) no other Constituent Entities of the MNE Group (other than the Securitisation Entity) are located in Australia; or

(b) each Constituent Entity of the MNE Group that is located in Australia is one of the following:

(i) a Securitisation Entity;

(ii) an Investment Entity;

(iii) an Insurance Investment Entity.