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
4 Subparagraph 4-55(5)(b)(i)
Omit "located in the jurisdiction".