Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 127-30 GloBE INFORMATION RETURNS GIVEN TO FOREIGN GOVERNMENT AGENCIES - NOTIFICATION REQUIREMENT 127-30(1)
For the purposes of paragraph 127-20(2)(b) , the notice mentioned in that paragraph: (a) must be given to the Commissioner no later than the time specified in section 127-60 in relation to the * Fiscal Year; and (b) must state:
(i) the identity of the * GloBE Ultimate Parent Entity or * Designated Filing Entity that gives the * GloBE Information Return to the * foreign government agency; and
(c) must be in the * approved form; and (d) must be * lodged electronically.
(ii) the jurisdiction in which that GloBE Ultimate Parent Entity or Designated Filing Entity is * GloBE located; and
127-30(2)
Subsection (3) applies if a * Designated Local Entity of the * Applicable MNE Group gives the notice mentioned in subsection (1) in accordance with that subsection.
127-30(3)
Each other * Group Entity of the * Applicable MNE Group that is * GloBE located in Australia for the * Fiscal year is taken to give the notice to the Commissioner at the time the * Designated Local Entity gives the notice to the Commissioner.
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