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

9   At the end of section 2-35

Add:

(9) Assume that section 8-200 (QDMTT Safe Harbour) does not apply.