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

5   Paragraph 2-25(5)(a)

Repeal the paragraph, substitute:

(a) a Joint Venture of an MNE Group, or a JV Subsidiary of a Joint Venture of an MNE Group is:

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

(ii) a Flow-through Entity created in Australia, and, under paragraph 6-75(2)(c), treated as a Stateless Constituent Entity for a Fiscal Year; or

(iii) treated under paragraph 6-75(2)(c) as a Stateless Constituent Entity that is a Permanent Establishment in relation to which paragraph 19(1)(d) of the Act applies, and a place of business (including a deemed place of business) in Australia, for a Fiscal Year; and