Senate debates

Thursday, 3 December 2015

Bills

Tax Laws Amendment (Combating Multinational Tax Avoidance) Bill 2015; In Committee

5:14 pm

Photo of Mathias CormannMathias Cormann (WA, Liberal Party, Minister for Finance) Share this | Hansard source

The answer is, yes, as per section 3CA(5)(b) of the proposed amendment. The general purpose account requirements will apply to the entity, or the entity and other members of the group.

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