Australia: Updated list of jurisdictions with qualifying taxes under Pillar Two rules
Aligns with OECD’s central record of jurisdictions with qualifying GloBE taxes
The government registered Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026, which amends the list of jurisdictions that have qualified taxes under the Pillar Two rules and aligns it with the OECD’s central record of jurisdictions that have qualifying global anti-base erosion (GloBE) taxes.
The legislation specifies additional jurisdictions that have a qualified income inclusion rule (IIR), qualified domestic minimum top-up tax (QDMTT), or that the Minister is satisfied has QDMTT safe harbor status for a fiscal year.
The jurisdictions were confirmed by the OECD to have implemented IIR and DMTT legislation with transitional qualifying status in August 2025 and January 2026.