Treasury Laws Amendment (2020 Measures No. 1) Act 2020 (49 of 2020)
Schedule 1 Significant global entities
Income Tax Assessment Act 1997
15 Subsection 995-1(1)
Insert:
CBC reporting entity : see country by country reporting entity .
CBC reporting group : see country by country reporting group .
CBC reporting parent : see country by country reporting parent .
country by country reporting entity has the meaning given by section 815-370.
country by country reporting group has the meaning given by section 815-380.
country by country reporting parent has the meaning given by section 815-375.
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