Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024
10-55(2)
Amended by:
Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 (gazetted 1/7/2026)
4-Sch1-Cl22
| Commenced | Action | Note |
| 2/07/2026 | Insert | Amended definition 'Hybrid Entity' |
| 2/07/2026 | Insert | Amended definition 'Hybrid Entity' |