"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
…