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Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025
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Department of the Treasury
This item is authorised by the following title:
Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
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F2025L00985
26 August 2025
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Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Definitions
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Part 2—Qualified GloBE taxes
5 Qualified IIRs
6 Qualified Domestic Minimum Top-up Tax
7 QDMTT Safe Harbour status
