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

2-35(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-Cl2

Commenced Action Note
6/01/2026 Substitute
6/01/2026 Substitute