The Australian Treasury has launched a public consultation on the Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 (the Amending Rules), which amends the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024 to make minor changes to keep the rules consistent with the OECD rules. In particular, the Amending Rules make amendments to ensure the effective operation of the Top-up Tax Rules and incorporate elements of the agreed OECD…