Overview
The Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 1) Rules 2026 made technical amendments to the rules governing Australia's global and domestic minimum tax for multinational companies. The instrument was administered by the Department of the Treasury and authorised under the Taxation (Multinational—Global and Domestic Minimum Tax) Act 2024.
Key dates
- Signed: 26 March 2026 - the rules were made on this date and came into force from that date.
- Repealed: 13 August 2026 - the rules ceased to be in force on this date.
What the instrument covered
The instrument amended the underlying Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024. The Federal Register of Legislation source page does not specify what changes the amendments actually made to those underlying 2024 rules.
Current status
This instrument has been repealed as of 13 August 2026. The Federal Register of Legislation at legislation.gov.au is the authoritative source for the current version of the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024 and any successor instruments.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.