Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025
Reference: LI 2025/13
Document type: Legislative Instrument
Enabling act: Taxation (Multinational-Global and Domestic Minimum Tax) Rules 2024
Date of issue: 20 August 2025
Signatory: Dr Andrew Leigh Assistant Minister for Productivity, Competition, Charities and Treasury Parliamentary Secretary to the Treasurer
Registration number: F2025L00985
Registration date: 26 August 2025

I, Andrew Leigh, Assistant Minister for Productivity, Competition, Charities and Treasury, make the following determination.

1 Name: This instrument is the Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024. | 4 Definitions: Note: Expressions have the same meaning in this instrument as in the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003. In this instrument: Domestic Minimum Top-Up Tax means a tax that is consistent with paragraphs (a) and (b) of the meaning of Qualified Domestic Minimum Top-up Tax in Article 10.1 of the GloBE Rules. the Rules means the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024. | 5 Qualified IIRs: For the purposes of paragraph 10-15(a) of the Rules, a tax that is imposed under an IIR of a jurisdiction mentioned in Column 1 of an item in the following table, is specified as a Qualified IIR, for the Fiscal Year starting on or after the date specified in Column 2 of that item and each later Fiscal Year. Column 1 Column 2 Item Jurisdiction Fiscal Years starting on or after 10 Australia 1 January 2024 15 Austria 31 December 2023 20 Belgium 31 December 2023 25 Bulgaria 31 December 2023 30 Canada 31 December 2023 35 Croatia 31 December 2023 40 Czechia 31 December 2023 45 Denmark 31 December 2023 50 Finland 31 December 2023 55 France 31 December 2023 60 Germany 31 December 2023 65 Greece 31 December 2023 70 Guernsey 1 January 2025 75 Hungary 31 December 2023 80 Ireland 31 December 2023 85 Italy 31 December 2023 90 Japan 1 April 2024 95 Korea 1 January 2024 100 Liechtenstein 1 January 2024 105 Luxembourg 31 December 2023 110 Netherlands 31 December 2023 115 Norway 1 January 2024 120 Romania 31 December 2023 125 Slovenia 31 December 2023 130 Spain 31 December 2023 135 Sweden 31 December 2023 140 Türkiye 1 January 2024 145 United Kingdom 31 December 2023 150 Viet Nam 1 January 2024 | 6 Qualified Domestic Minimum Top-up Tax: For the purposes of paragraph 10-15(b) of the Rules, a tax that is a Domestic Minimum Top-up Tax, and is imposed under a law of a jurisdiction mentioned in Column 1 of an item in the following table, is specified as a Qualified Domestic Minimum Top-up Tax, for the Fiscal Year starting on or after the date specified in Column 2 of that item and each later Fiscal Year. Column 1 Column 2 Item Jurisdiction Fiscal Years starting on or after 10 Australia 1 January 2024 15 Austria 31 December 2023 20 Barbados 1 January 2024 25 Belgium 31 December 2023 30 Bulgaria 31 December 2023 35 Canada 31 December 2023 40 Croatia 31 December 2023 45 Czechia 31 December 2023 50 Denmark 31 December 2023 55 Finland 31 December 2023 60 France 31 December 2023 65 Germany 31 December 2023 70 Greece 31 December 2023 75 Guernsey 1 January 2025 80 Hungary 31 December 2023 85 Ireland 31 December 2023 90 Italy 31 December 2023 95 Liechtenstein 1 January 2024 100 Luxembourg 31 December 2023 105 Netherlands 31 December 2023 110 Norway 1 January 2024 115 Romania 31 December 2023 120 Slovak Republic 31 December 2023 125 Slovenia 31 December 2023 130 Spain 31 December 2023 135 Sweden 31 December 2023 140 Switzerland 1 January 2024 145 Türkiye 1 January 2024 150 United Kingdom 31 December 2023 155 Viet Nam 1 January 2024 | 7 QDMTT Safe Harbour status: For the purposes of subsection 8-200(2) of the Rules, the Qualified Domestic Minimum Top-up Tax of a jurisdiction specified in Column 1 of an item of the following table has QDMTT Safe Harbour status for the Fiscal Year starting on or after the date specified in Column 2 of that item and each later Fiscal Year. Column 1 Column 2 Item Jurisdiction Fiscal Year starting on or after 10 Australia 1 January 2024 15 Austria 31 December 2023 20 Barbados 1 January 2024 25 Belgium 31 December 2023 30 Bulgaria 31 December 2023 35 Canada 31 December 2023 40 Croatia 31 December 2023 45 Czechia 31 December 2023 50 Denmark 31 December 2023 55 Finland 31 December 2023 60 France 31 December 2023 65 Germany 31 December 2023 70 Greece 31 December 2023 75 Guernsey 1 January 2025 80 Hungary 31 December 2023 85 Ireland 31 December 2023 90 Italy 31 December 2023 95 Liechtenstein 1 January 2024 100 Luxembourg 31 December 2023 105 Netherlands 31 December 2023 110 Norway 1 January 2024 115 Romania 31 December 2023 120 Slovak Republic 31 December 2023 125 Slovenia 31 December 2023 130 Spain 31 December 2023 135 Sweden 31 December 2023 140 Switzerland 1 January 2024 145 Türkiye 1 January 2024 150 United Kingdom 31 December 2023 155 Viet Nam 1 January 2024