127-1
CurrentWhat this Division is about
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 3Collection, recovery and administration of other taxes
Part 3-18Australian IIR/UTPR tax and Australian DMT tax
Division 127General provisions relating to Australian IIR/UTPR tax and Australian DMT tax
127-1 What this Division is about
Certain Group Entities of an Applicable MNE Group must give the Commissioner a GloBE Information Return, Australian IIR/UTPR tax return and Australian DMT tax return.
An amount of Australian IIR/UTPR tax and Australian DMT tax for a Fiscal Year is usually due and payable on the last day of the 15th month after the end of the Fiscal Year.
This Division contains other rules relating to the administration of the taxes, including rules dealing with charges and assessments.
This Act’s bill:Second reading speech
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