Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2026 Measures No. 1) Rules 2026 (F2026L00371)

3   Authority

This instrument is made under the Taxation (Multinational - Global and Domestic Minimum Tax) Act 2024.

Note: Section 29 of the Taxation (Multinational - Global and Domestic Minimum Tax) Act 2024 provides that the Minister may make rules prescribing matters required or permitted by the Act, or necessary or convenient, to be prescribed.