Treasury Laws Amendment (2020 Measures No. 1) Act 2020 (49 of 2020)
Schedule 1 Significant global entities
Income Tax Assessment Act 1997
16 Subsection 995-1(1) (after paragraph (bb) of the definition of member)
Insert:
(bc) in relation to a *country by country reporting group - has the meaning given by section 815-380; and
(bd) in relation to a *notional listed company group - has the meaning given by section 960-575; and
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