Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2026 Measures No. 1) Rules 2026 (F2026L00371)

Schedule 1   Amendments

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

11   Subsection 2-40(2)

After "Constituent Entity's", insert "or the JV Subsidiary's (as the case requires)".