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

Schedule 1   Amendments

Part 4   Amendments relating to administration and safe harbours

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

28   Subsection 8-35(2)

Omit "have a Qualified CbC Report", substitute "to file a Country-by-Country Report".