Taxation (Multinational - Global and Domestic Minimum Tax) Act 2024
PART 3
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CORE GROUP AND ENTITY CONCEPTS
Division 1
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Groups, Entities and Permanent Establishments
SECTION 15
15
MEANING OF GROUP ENTITY
A Group Entity of a Group means: (a) in the case of a Group under subsection 17(1) - a Group Entity of the Group under subsection 17(3) ; or (b) in the case of a Group under paragraph 18(4)(a) - a Group Entity of the Group under that paragraph.
A Group Entity of a Group means: (a) in the case of a Group under subsection 17(1) - a Group Entity of the Group under subsection 17(3) ; or (b) in the case of a Group under paragraph 18(4)(a) - a Group Entity of the Group under that paragraph.
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