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INCOME TAX ASSESSMENT ACT 1997 - SECT 960.550 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 960.550

What this Subdivision is about

Generally speaking, a significant global entity is:

  (a)   a global parent entity with an annual global income of $1 billion or more; or

  (b)   any member of such a global parent entity's group.

Table of sections

Operative provisions

960 - 555   Meaning of significant global entity

960 - 560   Meaning of global parent entity

960 - 565   Meaning of annual global income

960 - 570   Meaning of global financial statements

960 - 575   Meaning of notional listed company group

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