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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
10‑15 Qualified GloBE taxes10‑15 Qualified GloBE taxes
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10‑15 Qualified GloBE taxes
The Minister may, by legislative instrument, make a determination: (a) specifying a Tax, for a specified Fiscal Year, that is a Qualified IIR; and (b) specifying a Tax, for a specified Fiscal Year, that is a Qualified Domestic Minimum Top‑up Tax; and (c) specifying a Tax, for a specified Fiscal Year, that is a Qualified UTPR.