Taxation Administration Act 1953

A *GloBE Information Return, *Australian IIR/UTPR tax return or *Australian DMT tax return for a *Fiscal Year must be given to the Commissioner no later than 15 months after the end of the Fiscal Year.

However:

if the *Fiscal Year is the relevant *Applicable MNE Group’s *GloBE Transition Year, the *GloBE Information Return, *Australian IIR/UTPR tax return or *Australian DMT tax return must be given to the Commissioner no later than 18 months after the end of the Fiscal Year; and

a GloBE Information Return that a *Group Entity is required to give to the Commissioner under subsection 127‑20(5) must be given no later than the later of:

the day by which the Group Entity would, apart from section 127‑20, be required to give the GloBE Information Return to the Commissioner under section 127‑5; and

21 days after the Commissioner gives the request under subsection 127‑20(4) to the Group Entity.

Section 388‑55 (Commissioner may defer time for lodgment) does not apply to the requirement to give a *GloBE Information Return or a notice under paragraph 127‑20(2)(b).