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

4-55(4)

Amended by:


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

Explanatory Statement

4-Sch1-Cl1

Commenced Action Note
2/07/2026 Amend Substituted definition 'GloBE Jurisdictional ETR'
2/07/2026 Amend Substituted definition 'GloBE Jurisdictional ETR'