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

Schedule 1   Amendments

Part 4   Amendments relating to administration and safe harbours

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

23   Subsection 2-35(9)

Omit "section 8-200 (QDMTT Safe Harbour) does not apply", substitute "sections 8-200 (QDMTT Safe Harbour - general rule) and 8-201 (QDMTT Safe Harbour - Stateless Constituent Entities) do not apply".