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

8-55(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-Cl33

Commenced Action Note
2/07/2026 Amend Amended definition 'Transition Rate'
2/07/2026 Amend Amended definition 'Transition Rate'