Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024
CHAPTER 10
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DEFINITIONS
PART 10-2
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DEFINITIONS OF SECURITISATION ENTITY, FLOW-THROUGH ENTITY, TAX TRANSPARENT ENTITY, REVERSE HYBRID ENTITY, AND HYBRID ENTITY
SECTION 10-25
MEANING OF SECURITISATION ENTITY
10-25(1)
An Entity is a Securitisation Entity for a period if it meets the conditions in subsection 820-39(3) of the Income Tax Assessment Act 1997 throughout the period.
10-25(2)
To avoid doubt, subsections 820-39(4) and (5) of that Act apply for the purposes of subsection (1) of this section.
An Entity is a Securitisation Entity for a period if it meets the conditions in subsection 820-39(3) of the Income Tax Assessment Act 1997 throughout the period.
10-25(2)
To avoid doubt, subsections 820-39(4) and (5) of that Act apply for the purposes of subsection (1) of this section.
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