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
25 Paragraph 8-15(a)
Omit "2026", substitute "2027".