Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 3-18
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AUSTRALIAN IIR/UTPR TAX AND AUSTRALIAN DMT TAX
Division 127
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General provisions relating to Australian IIR/UTPR tax and Australian DMT tax
Subdivision 127-A
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Returns
GloBE Information Returns
SECTION 127-10 GloBE INFORMATION RETURNS GIVEN BY DESIGNATED LOCAL ENTITIES 127-10(1)
This section applies if a * Designated Local Entity in relation to a * GloBE Information Return in respect of an * Applicable MNE Group for a * Fiscal Year gives the GloBE Information Return to the Commissioner in accordance with subsection 127-5(2) .
127-10(2)
Each other * Group Entity of the * Applicable MNE Group that is * GloBE located in Australia for the * Fiscal year is taken to give the * GloBE Information Return to the Commissioner at the time the * Designated Local Entity gives the GloBE Information Return to the Commissioner.
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 127-10 GloBE INFORMATION RETURNS GIVEN BY DESIGNATED LOCAL ENTITIES 127-10(1)
This section applies if a * Designated Local Entity in relation to a * GloBE Information Return in respect of an * Applicable MNE Group for a * Fiscal Year gives the GloBE Information Return to the Commissioner in accordance with subsection 127-5(2) .
127-10(2)
Each other * Group Entity of the * Applicable MNE Group that is * GloBE located in Australia for the * Fiscal year is taken to give the * GloBE Information Return to the Commissioner at the time the * Designated Local Entity gives the GloBE Information Return to the Commissioner.
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