Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 127-60 WHEN RETURNS MUST BE GIVEN 127-60(1)
A * GloBE Information Return, * Australian IIR/UTPR tax return or * Australian DMT tax return for a * Fiscal Year must be given to the Commissioner no later than 15 months after the end of the Fiscal Year.
127-60(2)
However: (a) if the * Fiscal Year is the relevant * Applicable MNE Group ' s * GloBE Transition Year, the * GloBE Information Return, * Australian IIR/UTPR tax return or * Australian DMT tax return must be given to the Commissioner no later than 18 months after the end of the Fiscal Year; and (b) a GloBE Information Return that a * Group Entity is required to give to the Commissioner under subsection 127-20(5) must be given no later than the later of:
(i) the day by which the Group Entity would, apart from section 127-20 , be required to give the GloBE Information Return to the Commissioner under section 127-5 ; and
(ii) 21 days after the Commissioner gives the request under subsection 127-20(4) to the Group Entity.
127-60(3)
Section 388-55 (Commissioner may defer time for lodgment) does not apply to the requirement to give a * GloBE Information Return or a notice under paragraph 127-20(2)(b) .
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