Income Tax Assessment Act 1997

CHAPTER 6 - THE DICTIONARY

PART 6-1 - CONCEPTS AND TOPICS

Division 960 - General

Subdivision 960-U - Significant global entities

Guide to Subdivision 960-U

SECTION 960-550 What this Subdivision is about

Generally speaking, a significant global entity is:

(a) a global parent entity with an annual global income of $1 billion or more; or

(b) any member of such a global parent entity ' s group.

TABLE OF SECTIONS

**TABLE OF SECTIONS**
Operative provisions
960-555	Meaning of significant global entity
960-560	Meaning of global parent entity
960-565	Meaning of annual global income
960-570	Meaning of global financial statements
960-575	Meaning of notional listed company group