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Australia Publishes Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026

|Approved Changes|Australia
Australia

Australia published the Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026 in the Official Gazette on 20 March 2026, which amends the Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025. The original determination specified the jurisdictions that have a Qualified IIR tax, a Qualified DMTT, or QDMTT Safe Harbour status for fiscal years beginning as follows:

Qualified …

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