1Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025

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Commonwealth coat of arms of Australia

 

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

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

Dated  20 August 2025

 

Dr Andrew Leigh

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

 

 

 

 

Contents

Part 1—Preliminary

1  Name 

2  Commencement

3  Authority

4  Definitions

Part 2—Qualified GLoBE taxes

5  Qualified IIRs

6  Qualified Domestic Minimum Top-up Tax

7  QDMTT Safe Harbour status

 

Part 1—Preliminary

1  Name

  This instrument is the Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025.

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.

 

• Commencement information
• Column 1 Column 2 Column 3
• Provisions Commencement Date/Details
• 1. The whole of this instrument The day after this instrument is registered.

Note: This table relates only to the provisions of this instrument as originally made.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  Definitions

Note: Expressions have the same meaning in this instrument as in the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003.