Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 (F2026L00908)

Schedule 1   Amendments

Part 3   Amendments relating to Flow-through Entities

Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024

11   Paragraph 3-255(1)(c)

After "Constituent-entity owners" insert "that are Reference Entities of the Flow-through Entity".