127-25
CurrentMeaning of Designated Filing Entity
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
Subdivision 127-AReturns
127-25 Meaning of Designated Filing Entity
A Designated Filing Entity, in relation to a *GloBE Information Return in respect of an *Applicable MNE Group for a *Fiscal Year, is a *Group Entity of the Applicable MNE Group that has been appointed by the Applicable MNE Group to file the GloBE Information Return on behalf of the Applicable MNE Group.
This Act’s bill:Second reading speech
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