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

27   After paragraph 8-30(4)(b)

Insert:

and (c) the MNE Group's profit or loss before income tax for the jurisdiction in which the Main Entity is located includes the loss;