s 6
In forceTerritory entities subject to national tax equivalent regime
Part 2Payment of Commonwealth income tax equivalent
6 Territory entities subject to national tax equivalent regime
A territory entity prescribed by regulation must comply with—
(a)
the taxation laws listed in the memorandum of understanding, schedule 2 subject to the modifications of the application of those laws made by the memorandum and the manual; and
(b)
the manual.
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