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

10-55

Amended by:

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Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 (gazetted 1/7/2026)

Explanatory Statement

4-Sch1-Cl21

Commenced	Action	Note
2/07/2026	Amend	Amended definition 'Hybrid Entity'
2/07/2026	Amend	Amended definition 'Hybrid Entity'
2/07/2026	Amend	Renumbered to (1)
2/07/2026	Amend	Renumbered to (1)