LI 2026/13

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Taxation (Multinational-Global and Domestic Minimum Tax) Rules 2024

Legislative Instrument

Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026

I, Andrew Leigh, Assistant Minister for Productivity, Competition, Charities and Treasury, make the following determination.

1 Name

This instrument is the Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026.

2 Commencement

(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority

This instrument is made under the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024.

4 Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1—Amendments

Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025

1 Section 5 (after table item 60)

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2 Section 5 (after table item 70)

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3 Section 5 (after table item 75)

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4 Section 5 (after table item 80)

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5 Section 5 (after table item 90)

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6 Section 5 (after table item 105)

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7 Section 5 (after table item 110)

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8 Section 5 (after table item 115)

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9 Section 5 (after table item 120)

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10 Section 5 (after table item 125)

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11 Section 5 (after table item 135)

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12 Section 6 (after table item 15)

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13 Section 6 (after table item 25)

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14 Section 6 (after table item 65)

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15 Section 6 (after table item 75)

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16 Section 6 (after table item 80)

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17 Section 6 (after table item 85)

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18 Section 6 (after table item 90)

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19 Section 6 (after table item 100)

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20 Section 6 (after table item 105)

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21 Section 6 (after table item 110)

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22 Section 6 (after table item 115)

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23 Section 6 (after table item 125)

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24 Section 6 (after table item 140)

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25 Section 6 (after table item 145)

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26 Section 7 (after table item 15)

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27 Section 7 (after table item 25)

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28 Section 7 (after table item 65)

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29 Section 7 (after table item 75)

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30 Section 7 (after table item 80)

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31 Section 7 (after table item 85)

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32 Section 7 (after table item 90)

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33 Section 7 (after table item 100)

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34 Section 7 (after table item 105)

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35 Section 7 (after table item 110)

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36 Section 7 (after table item 115)

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37 Section 7 (after table item 125)

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38 Section 7 (after table item 140)

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39 Section 7 (after table item 145)

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18 March 2026

Dr Andrew Leigh
Assistant Minister for Productivity, Competition, Charities and Treasury
Parliamentary Secretary to the Treasurer

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Registration Number: F2026L00291

Registration Date: 20 March 2026

Related Explanatory Statements:

LI 2026/13 - Explanatory statement

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