Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 127-50 AUSTRALIAN DMT TAX RETURNS GIVEN BY DESIGNATED LOCAL ENTITIES 127-50(1)
This section applies if: (a) a * Designated Local Entity of an * Applicable MNE Group for a * Fiscal Year has been appointed, by each * Group Entity of the Applicable MNE Group that is required to give the Commissioner an * Australian DMT tax return for the Fiscal Year, to give an Australian DMT tax return for the Fiscal Year to the Commissioner on behalf of the Group Entity; and (b) the Designated Local Entity gives an Australian DMT tax return for the Fiscal Year to the Commissioner on behalf of those Group Entities in accordance with subsection 127-45(3) .
127-50(2)
Each of those * Group Entities is taken to give the * Australian DMT tax return to the Commissioner at the time at which the * Designated Local Entity gives the Australian DMT tax return to the Commissioner.
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