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
Other provisions
SECTION 127-65 GloBE MAIN ENTITIES AND GloBE PERMANENT ESTABLISHMENTS 27-65(1)
This section applies if a * Group Entity of an * Applicable MNE Group for a * Fiscal year is a * GloBE Main Entity in respect of a * GloBE Permanent Establishment.
27-65(2)
This Subdivision: (a) applies to the * Group Entity in its own capacity; and (b) also applies to the Group Entity in its capacity as the * GloBE Main Entity in respect of the * GloBE Permanent * Establishment.
27-65(3)
If the * Group Entity is not * GloBE located in Australia and the * GloBE Permanent * Establishment is GloBE located in Australia, sections 127-5 to 127-30 apply in relation to the Group Entity in the same way that they apply in relation to a Group Entity that is GloBE located in Australia.
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 127-65 GloBE MAIN ENTITIES AND GloBE PERMANENT ESTABLISHMENTS 27-65(1)
This section applies if a * Group Entity of an * Applicable MNE Group for a * Fiscal year is a * GloBE Main Entity in respect of a * GloBE Permanent Establishment.
27-65(2)
This Subdivision: (a) applies to the * Group Entity in its own capacity; and (b) also applies to the Group Entity in its capacity as the * GloBE Main Entity in respect of the * GloBE Permanent * Establishment.
27-65(3)
If the * Group Entity is not * GloBE located in Australia and the * GloBE Permanent * Establishment is GloBE located in Australia, sections 127-5 to 127-30 apply in relation to the Group Entity in the same way that they apply in relation to a Group Entity that is GloBE located in Australia.
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