Australia published the Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2025 Measures No. 1) Rules 2025 on 5 January 2026, which amend certain provisions of the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024 in order to maintain consistency with OECD administrative guidance. The amendments:
- Clarify the limited circumstances where Securitisation Entities would be liable to pay Undertaxed Profits Rules (UTPR) top-up tax;
- Insert an Equity Investment Inc…