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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
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111AAF. Interpretation (Chapter 10).

(1) In this Chapter -

"assessment" means an assessment to GloBE tax that is made under this Part and, unless the context otherwise requires, includes a self-assessment;

"designated local entity" means the constituent entity of an MNE group or large-scale domestic group that is located in the State and has been appointed by the other constituent entities of the MNE group or large-scale domestic group located in the State to file the top-up tax information return or submit the notification of filer on their behalf;

"electronic means" has the same meaning as it has in section 917EA;

"GloBE return" means an IIR return, UTPR return or QDTT return, as the case may be;

"GloBE tax" means IIR top-up tax, UTPR top-up tax or domestic top-up tax, as the case may be;

"IIR return" has the meaning assigned to it in section 111AAJ;

"IIR self-assessment" means an assessment by a relevant parent entity, or a person acting under the authority of a relevant parent entity, of the amount of IIR top-up tax p

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