Income Tax Assessment Act 1997



Division 960 - General  

Subdivision 960-U - Significant global entities  

Guide to Subdivision 960-U

SECTION 960-550   What this Subdivision is about  

Generally speaking, a significant global entity is:

  • (a) a global parent entity with an annual global income of $1 billion or more; or
  • (b) any member of such a global parent entity ' s group.

    Operative provisions
    960-555 Meaning of significant global entity
    960-560 Meaning of global parent entity
    960-565 Meaning of annual global income
    960-570 Meaning of global financial statements
    960-575 Meaning of notional listed company group


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