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

6   Paragraph 2-25(7)(c)

Repeal the paragraph, substitute:

(c) the JV Subsidiary is either:

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

(ii) a JV Subsidiary covered by subparagraph (5)(a)(iii); and