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

Schedule 1   Significant global entities

Income Tax Assessment Act 1997

16   Subsection 995-1(1) (after paragraph (bb) of the definition of member)

Insert:

(bc) in relation to a *country by country reporting group - has the meaning given by section 815-380; and

(bd) in relation to a *notional listed company group - has the meaning given by section 960-575; and