Document ID: chunk:federal_register_of_legislation:C2015A00170:clause:4_1:p2
Version: federal_register_of_legislation:C2015A00170
Segment Type: clause
Provision Reference: sch 4 cl 1 (pt 2/2)
Character Range: 23441–25186

you; and
 (ii) if you were a *significant global entity during the preceding income year by virtue of your membership of a group of entities—the other members of that group;
 (b) a statement relating to your operations, activities, dealings and transactions;
 (c) a statement relating to the allocation between countries of the income and activities of, and taxes paid by:
 (i) you; and
 (ii) if subparagraph (a)(ii) applies—the other members of that group.
Note: These statements correspond to the following in Annexes I, II and III to Chapter V set out in the Guidance on Transfer Pricing Documentation and Country‑by‑country Reporting of the Organisation for Economic Cooperation and Development and the G20:
(a) a statement under paragraph (a) corresponds to the master file (see Annexe I);
(b) a statement under paragraph (b) corresponds to the local file (see Annexe II);
(c) a statement under paragraph (c) corresponds to the country‑by‑country report (see Annexe III).

815‑360  Replacement reporting periods
 (1) The Commissioner may, by notice in writing, allow you to give all statements, or specified kinds of statements, under section 815‑355 in relation to a 12 month period other than an income year.
 (2) A notice under subsection (1) is not a legislative instrument.

815‑365  Exemptions

Exemptions for particular entities
 (1) The Commissioner may, by notice in writing, exempt an entity from:
 (a) giving statements under section 815‑355; or
 (b) giving statements of a particular kind under that section.
 (2) A notice under subsection (1) is not a legislative instrument.

General exemptions
 (3) The Commissioner may, by legislative instrument, determine that section 815‑355 does not apply to a specified class of entity.