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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
6‑45 Target’s Top‑up Tax if Parent Entit6‑45 Target’s Top‑up Tax if Parent Entity in 2 or more MNE Groups
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6‑45 Target’s Top‑up Tax if Parent Entity in 2 or more MNE Groups
If, in the transfer year, the target is: (a) a Parent Entity; and (b) a Group Entity of 2 or more MNE Groups; in computing the Top‑up Tax of the target for the transfer year, apply the provisions of this instrument separately in relation to each of the MNE Groups.