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

14   Subparagraph 3-255(1)(d)(ii)

Before "would be", insert "a Tax Transparent Entity that".