Australian Government

Federal Register of Legislation

Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025

In force

Administered by

Department of the Treasury

This item is authorised by the following title:

Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024

Latest version

F2025L00985

26 August 2025

Downloads

Access downloadable documents for version effective 26 August 2025

Legislative instrument

Word:

1 Volume

Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025.docx
105 KB
8 pages

PDF:

1 Volume

Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025.pdf
238 KB
8 pages

Replacement explanatory statement

Word:

1 Volume

Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025.docx
41 KB
3 pages

PDF:

1 Volume

Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025.pdf
207 KB
3 pages

Replacement History

These were the documents previously published

Explanatory statement

Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025.docx
47 KB
3 pages
Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025.pdf
205 KB
3 pages
Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025.epub
6 KB
3 pages