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
7 Paragraph 2-35(6)(c)
After "(Allocation of amounts from Constituent Entity-owner to Hybrid Entity or Reverse Hybrid Entity)", insert ", unless the amount in respect of Covered Taxes is an amount in respect of tax imposed under a law of an Australian jurisdiction".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
