Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)
Schedule 4 Sovereign immunity
Part 3 Definitions
Income Tax Assessment Act 1997
9 Subsection 995-1(1)
Insert:
public financial entity has the meaning given by section 880-130.
public non-financial entity has the meaning given by section 880-130.
sovereign entity has the meaning given by section 880-15.
sovereign entity group has the meaning given by section 880-20.