Document ID: chunk:federal_register_of_legislation:F2024L01740:front:0:p6
Version: federal_register_of_legislation:F2024L01740
Segment Type: other
Provision Reference: 
Character Range: 15011–18517

Entities and their Constituent Entity‑owners
8‑100 Transitional CbCR Safe Harbour—special rule for Net Unrealised Fair Value Loss
8‑105 Transitional CbCR Safe Harbour—exclusions
Subdivision G—Treatment of Hybrid Arbitrage Arrangements
8‑110 Transitional CbCR Safe Harbour—Hybrid Arbitrage Arrangements
8‑115 Meaning of Hybrid Arbitrage Arrangement
8‑120 Meaning of deduction/non‑inclusion arrangement
8‑125 Meaning of duplicate loss arrangement
8‑130 Meaning of duplicate tax recognition arrangement
8‑135 Entities treated as Constituent Entities for purposes of this Subdivision
8‑140 Financial statements for purposes of this Subdivision
8‑145 Financial statements—Flow‑through Entity
8‑150 Arrangement treated as having been entered into after 15 December 2022
Division 3—Simplified Calculations Safe Harbour
Subdivision A—Simplified Calculations Safe Harbour
8‑155 Simplified Calculations Safe Harbour—general rule
Subdivision B—SC De minimis test, SC ETR test and SC Routine profits test
8‑160 Meeting the SC De minimis test
8‑165 Meeting the SC ETR test
8‑170 Meeting the SC Routine profits test
Subdivision C—NMCE simplified calculations
8‑175 NMCE simplified calculations
8‑180 NMCE simplified calculations election
8‑185 Meaning of Non‑material Constituent Entity (or NMCE)
Subdivision D—Miscellaneous
8‑190 Meaning of Total Revenue and Income Tax Accrued (Current Year) of Constituent Entity
8‑195 Meaning of Relevant CbC Regulations and Country‑by‑Country Reporting regulations
Division 4—Qualified Domestic Minimum Top‑up Tax (QDMTT) Safe Harbour
8‑200 QDMTT Safe Harbour—general rule
8‑205 Disqualification from election—disputed amounts
8‑210 Disqualification from election—switch‑off rule
8‑215 Meaning of OECD Securitisation Entity
8‑220 Meaning of Securitisation Arrangement
Division 5—Transitional UTPR Safe Harbour
8‑225 Transitional UTPR Safe Harbour
Chapter 9—Transition rules
Part 9‑1—Tax attributes upon transition
9‑5 Pre‑Transition Year deferred tax assets and liabilities
9‑10 Pre‑Transition Year deferred tax assets and liabilities—amounts
9‑15 Pre‑Transition Year intra‑MNE Group asset transfers
9‑20 Meaning of Transition Year
Part 9‑2—Transitional relief for the Substance‑based Income Exclusion
9‑25 Application of this Part
9‑30 Transitional relief for Payroll Carve‑out Amount
9‑35 Transitional relief for Tangible Asset Carve‑out Amount
Part 9‑3—Exclusion from the UTPR of MNE Groups in the initial phase of their international activity
9‑40 Total UTPR Top‑up Tax Amount reduced to zero
9‑45 If Australia is the Reference Jurisdiction, section 9‑40 does not apply etc.
9‑50 Meaning of Reference Jurisdiction
Chapter 10—Definitions
Part 10‑1—Defined terms
10‑5 Definitions
10‑10 GloBE Implementation Framework
10‑15 Qualified GloBE taxes
10‑20 Direct Ownership Interest—interest differently classified
Part 10‑2—Definitions of Securitisation Entity, Flow‑through Entity, Tax Transparent Entity, Reverse Hybrid Entity, and Hybrid Entity
10‑25 Meaning of Securitisation Entity
10‑30 Meaning of Flow‑through Entity
10‑35 Meaning of Tax Transparent Entity
10‑40 Meaning of Reverse Hybrid Entity
10‑45 Fiscal transparency and meaning of Tax Transparent Structure
10‑50 Deemed Flow‑through Entity and Tax Transparent Entity
10‑55 Meaning of Hybrid Entity
Part 10‑3—Location of dual‑located entities
10‑60 Dual‑located entities
10‑65 Dual‑located Parent Entity located in non‑IIR jurisdiction

Chapter 1—Preliminary etc

Part 1‑1—Preliminary

1‑5  Name
  This instrument is the