Taxation (Multinational - Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 (F2026L00908)
Schedule 1 Amendments
Part 4 Amendments relating to administration and safe harbours
Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024
23 Subsection 2-35(9)
Omit "section 8-200 (QDMTT Safe Harbour) does not apply", substitute "sections 8-200 (QDMTT Safe Harbour - general rule) and 8-201 (QDMTT Safe Harbour - Stateless Constituent Entities) do not apply".
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