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

8   Subparagraphs 2-35(7)(b)(i) and (ii)

Repeal the subparagraphs, substitute:

(i) is a Flow-through Entity created in Australia; or