Senate debates

Thursday, 3 December 2015

Bills

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

6:41 pm

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

The question is not very accurately framed, but let me try and help you. This will apply to every circumstance where the global income of any company is $1 billion or more. It does not really matter where that income is generated, so I do not quite understand the distinction that you are trying to draw here.

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