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

35   After subsection 8-80(2)

Insert:

(2A) For the purposes of this Division, treat the Joint Venture, and each JV Subsidiary of the Joint Venture, as a CbCR Resident of the jurisdiction in which it is located.