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

37   After section 8-200

Insert:

8-201 QDMTT Safe Harbour - Stateless Constituent Entities

(1) An MNE Group's Jurisdictional Top-up Tax for a jurisdiction in which a Stateless Constituent Entity is taken to be located under section 5-45 (the Stateless Jurisdiction ) for a Fiscal Year is taken to be zero if:

(a) either:

(i) for a Stateless Constituent Entity that is a Flow-through Entity - the jurisdiction (the Actual Jurisdiction ) in which the Stateless Constituent Entity was created applies a Qualified Domestic Minimum Top-up Tax for the Fiscal Year; or

(ii) for a Stateless Constituent Entity that is a Permanent Establishment in relation to which paragraph 19(1)(d) of the Act applies - the jurisdiction (also the Actual Jurisdiction ) in which the Permanent Establishment's place of business (including a deemed place of business) is located applies a Qualified Domestic Minimum Top-up Tax for the Fiscal Year; and

(b) the Actual Jurisdiction is specified in a determination under subsection 8-200(2); and

(c) an election for the MNE Group under subsection (2) applies to the Stateless Jurisdiction and the Fiscal Year.

Note: Under section 5-45 each Stateless Constituent Entity is treated as a single Constituent Entity located in a separate jurisdiction.

Election

(2) Subject to subsection (4), a Filing Constituent Entity for an MNE Group may make an election for the MNE Group under this subsection that applies to a specified jurisdiction.

Note: A Filing Constituent Entity for an MNE Group may not make an election under this subsection in certain circumstances: see section 8-205.

(3) An election under subsection (2) is an Annual Election.

(4) A Filing Constituent Entity for the MNE Group may not make an election under subsection (2) for the MNE Group that applies to a Fiscal Year and a Stateless Jurisdiction if the Stateless Constituent Entity is not required to apply the Qualified Domestic Minimum Top-up Tax of the Actual Jurisdiction for the Fiscal Year in any circumstance.