Australian Treasury Consulting on Amendments to Global and Domestic Minimum Tax Rules to Implement Latest OECD Administrative Guidance

The Australian Treasury has launched a consultation on the draft Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 1) Rules 2026, which amend certain provisions of the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024 in line with the latest OECD administrative guidance. The changes:

• Clarify the operation of Australia’s domestic minimum tax in relation to stateless entities with an Australian nexus;
• Refine the interaction between Austra…