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
3 Subparagraphs 2-25(1)(b)(i) and (ii)
Repeal the subparagraphs, substitute:
(i) is created in Australia, and is a Stateless Constituent Entity under subsection 41(3) of the Act; or