Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2026 Measures No. 1) Rules 2026 (F2026L00371)
Schedule 1 Amendments
Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024
10 Subsection 2-40(1)
Repeal the subsection, substitute:
(1) Subsection (2) applies if:
(a) either of the following is a subsidiary member of a consolidated group:
(i) a Constituent Entity of an MNE Group;
(ii) a JV Subsidiary of a Joint Venture of an MNE Group; and
(b) the head company of the consolidated group is not an Excluded Entity or a Securitisation Entity for the Fiscal Year.
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