Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 (170 of 2015)
Schedule 1 Significant global entities
Income Tax Assessment Act 1997
4 Subsection 995-1(1)
Insert:
annual global income has the meaning given by section 960-565.
global financial statements has the meaning given by section 960-570.
global parent entity has the meaning given by section 960-560.
significant global entity has the meaning given by section 960-555.
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