Sue Lines (President) | Hansard source

The question is that the opposition amendment on sheet 2756 be agreed to.

Opposition's circulated amendment

At the end of the motion, add ", but the Senate calls on the Government to:

(a) align Australia's non-aggregated country by country reporting jurisdictions list with the European Union list of non-cooperative jurisdictions; and

(b) provide further detail on:

(i) how jurisdictions will be listed or delisted from the non-aggregated country by country reporting jurisdictions list, and

(ii) how the Commissioner of Taxation's discretionary power to exempt entities from the country by country reporting regime will operate".