Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024

CHAPTER 7 - TAX NEUTRALITY AND DISTRIBUTION REGIMES  

PART 7-4 - EFFECTIVE TAX RATE COMPUTATION FOR INVESTMENT ENTITIES  

Division 1 - Application  

SECTION 7-80   APPLICATION OF THIS PART  

7-80(1)    
This Part applies if one or more Constituent Entities of an MNE Group for a Fiscal Year are Investment Entities.

7-80(2)    
This Part does not apply in relation to an Investment Entity for a Fiscal Year to the extent it is a Tax Transparent Entity for the Fiscal Year.