Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_5:p11
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 5 (pt 11/13)
Character Range: 1538098–1540700

the same *consolidated group or *MEC group; or
 (g) the covered entity is a representative of the primary entity who has been nominated by the primary entity in the *approved form to act on that entity's behalf with respect to protected information; or
 (h) the covered entity is the registered tax agent or BAS agent of another covered entity mentioned in paragraph (c), (d) or (e) in relation to the relevant primary entity mentioned in those paragraphs; or
 (i) the covered entity is a legal practitioner representing another covered entity mentioned in paragraph (c), (d) or (e) in relation to the affairs of the relevant primary entity mentioned in those paragraphs relating to one or more taxation laws.
 (3) An entity (the covered entity) is covered by this subsection in relation to *protected information that relates to another entity (the primary entity) if:
 (a) all of the following subparagraphs apply:
 (i) the primary entity is, or has been, a *Group Entity of an *Applicable MNE Group;
 (ii) the covered entity is, or has been, a Group Entity of an Applicable MNE Group;
 (iii) the protected information relates to the *Australian GloBE tax affairs of any entity that is, or has been, a Group Entity of the Applicable MNE Group; or
 (b) all of the following subparagraphs apply:
 (i) the primary entity is, or has been, a *GloBE Joint Venture of an Applicable MNE Group;
 (ii) the covered entity is, or has been, a *Globe JV Subsidiary of the GloBE Joint Venture;
 (iii) the protected information relates to the Australian GloBE tax affairs of any entity that is, or has been, a Globe JV Subsidiary of the GloBE Joint Venture; or
 (c) all of the following subparagraphs apply:
 (i) the primary entity is, or has been, a GloBE JV Subsidiary of a GloBE Joint Venture of an Applicable MNE Group;
 (ii) the covered entity is, or has been, the GloBE Joint Venture, or another GloBE JV Subsidiary of the GloBE Joint Venture;
 (iii) the protected information relates to the Australian GloBE tax affairs of any entity that is, or has been, the GloBE Joint Venture or a GloBE JV Subsidiary of the GloBE Joint Venture; or
 (d) all of the following subparagraphs apply:
 (i) the primary entity is, or has been, a GloBE Joint Venture of an Applicable MNE Group or a GloBE JV Subsidiary of a GloBE Joint Venture of an Applicable MNE Group;
 (ii) the covered entity is, or has been, a Group Entity of the Applicable MNE Group;
 (iii) the protected information relates to the Australian GloBE tax affairs of any entity that is, or has been, the GloBE Joint Venture, a Globe JV Subsidiary of the GloBE