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
34 Subparagraph 8-70(1)(b)(i)
Omit "or an Authorised Financial Accounting Standard", substitute ", or in accordance with an Authorised Financial Accounting Standard and subject to adjustments to prevent any Material Competitive Distortions".
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