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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
8‑205 Disqualification from election—dis8‑205 Disqualification from election—disputed amounts
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8‑205 Disqualification from election—disputed amounts
(1) Despite subsection 8‑200(3), a Filing Constituent Entity for the MNE Group may not make an election for the MNE Group that applies to the Fiscal Year and the jurisdiction if subsection (2) applies. (2) This subsection applies if all or part of an amount payable by the Constituent Entity under a Qualified Domestic Minimum Top‑up Tax of the jurisdiction for the Fiscal Year is a disputed amount mentioned in subsection 5‑35(1).