Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026
Reference: LI 2026/13
Document type: Legislative Instrument
Enabling act: Taxation (Multinational-Global and Domestic Minimum Tax) Rules 2024
Date of issue: 18 March 2026
Signatory: Dr Andrew Leigh Assistant Minister for Productivity, Competition, Charities and Treasury Parliamentary Secretary to the Treasurer
Registration number: F2026L00291
Registration date: 20 March 2026

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) Amendment (Measures No. 1) Determination 2026. | 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 Note: This table relates only to the provisions of this instrument as originally made.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 Note: This table relates only to the provisions of this instrument as originally made.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 | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025 | 1 Section 5 (after table item 60): Insert: 62 Gibraltar 1 January 2025 | 2 Section 5 (after table item 70): Insert: 74 Hong Kong (China) 1 January 2025 | 3 Section 5 (after table item 75): Insert: 77 Indonesia 1 January 2025 | 4 Section 5 (after table item 80): Insert: 81 Isle of Man 1 January 2025 | 5 Section 5 (after table item 90): Insert: 91 Jersey 1 January 2025 | 6 Section 5 (after table item 105): Insert: 106 Malaysia 1 January 2025 | 7 Section 5 (after table item 110): Insert: 111 New Zealand 1 January 2025 114 North Macedonia 1 January 2024 | 8 Section 5 (after table item 115): Insert: 117 Poland 1 January 2024 118 Portugal 1 January 2024 119 Qatar 1 January 2025 | 9 Section 5 (after table item 120): Insert: 123 Singapore 1 January 2025 | 10 Section 5 (after table item 125): Insert: 127 South Africa 1 January 2024 | 11 Section 5 (after table item 135): Insert: 136 Switzerland 1 January 2025 138 Thailand 1 January 2025 | 12 Section 6 (after table item 15): Insert: 17 Bahrain 1 January 2025 | 13 Section 6 (after table item 25): Insert: 27 Brazil 1 January 2025 | 14 Section 6 (after table item 65): Insert: 67 Gibraltar 1 January 2024 | 15 Section 6 (after table item 75): Insert: 79 Hong Kong (China) 1 January 2025 | 16 Section 6 (after table item 80): Insert: 82 Indonesia 1 January 2025 | 17 Section 6 (after table item 85): Insert: 86 Isle of Man 1 January 2025 | 18 Section 6 (after table item 90): Insert: 92 Japan 1 April 2026 | 19 Section 6 (after table item 100): Insert: 102 Malaysia 1 January 2025 | 20 Section 6 (after table item 105): Insert: 109 North Macedonia 1 January 2024 | 21 Section 6 (after table item 110): Insert: 112 Poland 1 January 2024 113 Portugal 1 January 2024 114 Qatar 1 January 2025 | 22 Section 6 (after table item 115): Insert: 119 Singapore 1 January 2025 | 23 Section 6 (after table item 125): Insert: 127 South Africa 1 January 2024 | 24 Section 6 (after table item 140): Insert: 142 Thailand 1 January 2025 | 25 Section 6 (after table item 145): Insert: 149 United Arab Emirates 1 January 2025 | 26 Section 7 (after table item 15): Insert: 17 Bahrain 1 January 2025 | 27 Section 7 (after table item 25): Insert: 27 Brazil 1 January 2025 | 28 Section 7 (after table item 65): Insert: 67 Gibraltar 1 January 2024 | 29 Section 7 (after table item 75): Insert: 79 Hong Kong (China) 1 January 2025 | 30 Section 7 (after table item 80): Insert: 82 Indonesia 1 January 2025 | 31 Section 7 (after table item 85): Insert: 86 Isle of Man 1 January 2025 | 32 Section 7 (after table item 90): Insert: 92 Japan 1 April 2026 | 33 Section 7 (after table item 100): Insert: 102 Malaysia 1 January 2025 | 34 Section 7 (after table item 105): Insert: 109 North Macedonia 1 January 2024 | 35 Section 7 (after table item 110): Insert: 112 Poland 1 January 2024 113 Portugal 1 January 2024 114 Qatar 1 January 2025 | 36 Section 7 (after table item 115): Insert: 119 Singapore 1 January 2025 | 37 Section 7 (after table item 125): Insert: 127 South Africa 1 January 2024 | 38 Section 7 (after table item 140): Insert: 142 Thailand 1 January 2025 | 39 Section 7 (after table item 145): Insert: 149 United Arab Emirates 1 January 2025