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

8-30(4)(c)

Amended by:


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

Explanatory Statement

4-Sch1-Cl27

Commenced Action Note
2/07/2026 Insert Amended definition 'Profit (Loss) before Income Tax'
2/07/2026 Insert Amended definition 'Profit (Loss) before Income Tax'