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

Schedule 1   Amendments

Part 1   Amendments relating to the Blended CFC allocation keys

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

1   Subsection 4-55(4) (definition of GloBE Jurisdictional ETR)

Repeal the definition, substitute:

GloBE Jurisdictional ETR : see section 4-56.