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

10-5

Amended by:

---

Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2025 Measures No. 1) Rules 2025 (gazetted 5/1/2026)

Explanatory Statement

4-Sch1-Cl12

Commenced	Action	Note
6/01/2026	Amend	Inserted definition 'adjusted investment amount'
6/01/2026	Amend	Inserted definition 'adjusted investment amount'
6/01/2026	Amend	Inserted definition 'investment amount'
6/01/2026	Amend	Inserted definition 'investment amount'
6/01/2026	Amend	Inserted definition 'qualified flow-through ownership interest'
6/01/2026	Amend	Inserted definition 'qualified flow-through ownership interest'