Document ID: chunk:federal_register_of_legislation:C2020A00079:clause:1_36
Version: federal_register_of_legislation:C2020A00079
Segment Type: clause
Provision Reference: sch 1 cl 36
Character Range: 13116–13664

36  Subsection 832‑680(6)
Repeal the subsection, substitute:
 (6) Two or more entities (the member entities) are members of a group (a dual inclusion income group) in a country for the purposes of this Division if in that country:
 (a) the same entity or entities are *liable entities in respect of the income or profits of each of the member entities; and
 (b) no other entity is a liable entity in respect of the income or profits of any of the member entities.
Note: For example, entities that are members of a consolidated group or MEC group.