Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p34
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 34/59)
Character Range: 7951772–7954560

meaning given by section 127‑5 in Schedule 1 to the Taxation Administration Act 1953.
GloBE Investment Entity:
 (a) means an Investment Entity (within the meaning of the *Minimum Tax Rules); or
 (b) if the expression Investment Entity is not used in the Minimum Tax Rules—has the meaning given by the regulations.
GloBE Joint Venture means a Joint Venture (within the meaning of the *Minimum Tax Act).
GloBE JV Subsidiary means a JV Subsidiary (within the meaning of the *Minimum Tax Act).
GloBE located: a *GloBE Entity or *GloBE Permanent Establishment is GloBE located in a jurisdiction for a *Fiscal Year if the GloBE Entity or GloBE Permanent Establishment is located in that jurisdiction for the Fiscal Year for the purposes of the *Minimum Tax Act.
GloBE Main Entity, in respect of a *GloBE Permanent Establishment, means the Main Entity (within the meaning of the *Minimum Tax Act) in respect of the GloBE Permanent Establishment.
GloBE partnership has the meaning given by subsection 128‑20(6) in Schedule 1 to the Taxation Administration Act 1953.
GloBE Permanent Establishment means a Permanent Establishment (within the meaning of the *Minimum Tax Act).
GloBE Rules has the same meaning as in the *Minimum Tax Act.
GloBE Securitisation Entity means a Securitisation Entity (within the meaning of the *Minimum Tax Act).
GloBE Transition Year, of an *Applicable MNE Group:
 (a) means the Applicable MNE Group's Transition Year (within the meaning of the *Minimum Tax Rules) for Australia; or
 (b) if the expression Transition Year is not used in the Minimum Tax Rules—has the meaning given by the regulations.
GloBE Ultimate Parent Entity, of an *Applicable MNE Group, means the Ultimate Parent Entity (within the meaning of the *Minimum Tax Act, as affected by section 28 of that Act) of the Applicable MNE Group.
goes for at least 4 hours, in relation to a *seminar, has the meaning given by subsection 32‑65(2).
government entity has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
granny flat interest has the meaning given by subsection 137‑10(1).
greater benefit from franking credits has a meaning affected by subsections 204‑30(7) and (8).
greater benefits:
 (a) under an *indirect value shift, has the meaning given by subsection 727‑150(3); and
 (b) under a *presumed indirect value shift, has the meaning given by subsection 727‑855(1).
greenfields minerals expenditure has the meaning given by section 418‑80.
greenfields minerals explorer has the meaning given by section 418‑75.
GR group has the meaning given by section 820‑53.
GR group member has the meaning given by section 820‑53.
GR group net third party interest expense has the meaning given by section 820‑54.
GR group parent has the meaning given by section