Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 (F2026L00908)
Schedule 1 Amendments
Part 3 Amendments relating to Flow-through Entities
Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024
20 Section 10-40
Omit "fiscally transparent in the jurisdiction in which the owner is located", substitute "a Tax Transparent Entity".