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

31   After paragraph 8-50(2)(a)

Insert:

(ab) income tax expense that relates to income tax imposed in respect of a Permanent Establishment located in another jurisdiction, by that other jurisdiction;