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

Schedule 1 Amendments

Repeal the paragraph, substitute:

(b) the Low-Taxed Constituent Entity is either:

(i) located in Australia for the Fiscal Year; or

(ii) a Stateless Constituent Entity covered by subparagraph (1)(b)(iii); and