Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 815.370

    An entity is a country by country reporting entity (or CBC reporting entity ) for a period if:

  (a)   the entity is a * CBC reporting parent for the period; or

  (b)   the entity is a * member of a * CBC reporting group during the period and another member of that group is a CBC reporting parent for the period.