127-80
CurrentProvisions do not apply to GloBE Excluded Entities
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-CGloBE Excluded Entities
127-80 Provisions do not apply to GloBE Excluded Entities
A reference in this Division to a *Group Entity does not include a reference to a *GloBE Excluded Entity.
This Act’s bill:Second reading speech
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