Treasury Laws Amendment (2020 Measures No. 1) Act 2020 (49 of 2020)

Schedule 1   Significant global entities

Income Tax Assessment Act 1997

15   Subsection 995-1(1)

Insert:

CBC reporting entity : see country by country reporting entity .

CBC reporting group : see country by country reporting group .

CBC reporting parent : see country by country reporting parent .

country by country reporting entity has the meaning given by section 815-370.

country by country reporting group has the meaning given by section 815-380.

country by country reporting parent has the meaning given by section 815-375.