Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 815.370

Meaning of country by country reporting entity (or CBC reporting entity )

    An entity is a country by country reporting entity (or CBC reporting entity ) for a period if:

  (a)   the entity is a * CBC reporting parent for the period; or

  (b)   the entity is a * member of a * CBC reporting group during the period and another member of that group is a CBC reporting parent for the period.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback