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.