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

Schedule 1   Amendments

Part 5   Transitional matters

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

39   At the end of the instrument

Add:

15-15 Application - Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026

The amendments made by the Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 apply in relation to Fiscal Years starting on and after 1 January 2024.