Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 (F2026L00908)
Schedule 1 Amendments
Part 3 Amendments relating to Flow-through Entities
Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024
11 Paragraph 3-255(1)(c)
After "Constituent-entity owners" insert "that are Reference Entities of the Flow-through Entity".
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