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
6 Paragraphs 2-85(3)(a) and (b)
Repeal the paragraphs, substitute:
(a) no other Constituent Entities of the MNE Group (other than the Securitisation Entity) are located in Australia; or
(b) each Constituent Entity of the MNE Group that is located in Australia is one of the following:
(i) a Securitisation Entity;
(ii) an Investment Entity;
(iii) an Insurance Investment Entity.
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