The Australian Department of the Treasury has issued the Taxation (Multinational Global Minimum Tax) Amendment (2026 Measures No. 1) Rules 2026, which amend the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024. These amendments are authorized by the Taxation (Multinational—Global and Domestic Minimum Tax) Act 2024 and were made on March 26, 2026. The specific details of the amendments are contained within Schedule 1.

Multinational entities operating in Australia, particularly those subject to global minimum tax rules, should review Schedule 1 of these rules to understand the specific changes to their tax obligations. Compliance with these amended rules is required, and entities should consult with their tax advisors to ensure adherence to the updated domestic and global minimum tax provisions.