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

7   Paragraph 2-35(6)(c)

After "(Allocation of amounts from Constituent Entity-owner to Hybrid Entity or Reverse Hybrid Entity)", insert ", unless the amount in respect of Covered Taxes is an amount in respect of tax imposed under a law of an Australian jurisdiction".