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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:

Latest version
F2025L0098526 August 2025 - 20 March 2026

Details

Title ID
F2025L00985
Registered
26 August 2025
Effective
26 August 2025 - 20 March 2026
Type
Principal

Any available explanatory material for this instrument can be found on the Downloads tab

To be repealed
01 April 2035
Repealed by

Tabling

When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

House of Representatives

  • Legislative Instrument
    27 August 2025
  • Explanatory Statement
    27 August 2025
  • Replacement Explanatory Statement
    24 November 2025

Senate

  • Legislative Instrument
    28 August 2025
  • Explanatory Statement
    28 August 2025
  • Replacement Explanatory Statement
    24 November 2025