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
28 Subsection 8-35(2)
Omit "have a Qualified CbC Report", substitute "to file a Country-by-Country Report".
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