Senate debates Bills
Tax Laws Amendment (Combating Multinational Tax Avoidance) Bill 2015; In Committee
Thursday, 3 December 2015
Senate
Mathias Cormann WA, Liberal Party, Minister for Finance
5:14 pm
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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