Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2025 Measures No. 1) Rules 2025 (F2025L01550)
Schedule 1 Amendments
Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024
3 Paragraph 2-35(6)(d)
Omit "Australian final withholding tax", substitute "withholding tax (within the meaning of the Income Tax Assessment Act 1997)".
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