Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024
CHAPTER 10
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DEFINITIONS
PART 10-1
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DEFINED TERMS
SECTION 10-15
10-15
QUALIFIED GloBE TAXES
The Minister may, by legislative instrument, make a determination: (a) specifying a Tax, for a specified Fiscal Year, that is a Qualified IIR; and (b) specifying a Tax, for a specified Fiscal Year, that is a Qualified Domestic Minimum Top-up Tax; and (c) specifying a Tax, for a specified Fiscal Year, that is a Qualified UTPR.
The Minister may, by legislative instrument, make a determination: (a) specifying a Tax, for a specified Fiscal Year, that is a Qualified IIR; and (b) specifying a Tax, for a specified Fiscal Year, that is a Qualified Domestic Minimum Top-up Tax; and (c) specifying a Tax, for a specified Fiscal Year, that is a Qualified UTPR.
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