Document ID: chunk:federal_register_of_legislation:C2024A00134:clause:1_43
Version: federal_register_of_legislation:C2024A00134
Segment Type: clause
Provision Reference: sch 1 cl 43
Character Range: 60397–61151

43  After section 284‑25 in Schedule 1
Insert:

284‑27  GloBE Information Returns, Australian IIR/UTPR tax returns and Australian DMT tax returns lodged on your behalf
 (1) Subsection (2) applies if, under section 127‑10, 127‑20, 127‑40 or 127‑50, you are taken to give a *GloBE Information Return, *Australian IIR/UTPR tax return or *Australian DMT tax return (the return) to the Commissioner because an entity gives the return to the Commissioner or a *foreign government agency.
 (2) This Division applies in relation to a statement in the return, as if the return, or a statement made by you in relation to the return, were given to the Commissioner:
 (a) by the entity, acting as your *agent; and
 (b) for a purpose connected with a *taxation law.