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
6 Paragraph 2-25(7)(c)
Repeal the paragraph, substitute:
(c) the JV Subsidiary is either:
(i) located in Australia for the Fiscal Year; or
(ii) a JV Subsidiary covered by subparagraph (5)(a)(iii); and
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