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

Schedule 1   Amendments

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

1   Paragraph 1-25(1)(c)

Omit "subsection (4) applies", substitute "subsection (4) or (6) applies".