Document ID: chunk:federal_register_of_legislation:F2024C01198:body:0:p182
Version: federal_register_of_legislation:F2024C01198
Segment Type: other
Provision Reference: 
Character Range: 504270–507177

a subsidiary of a foreign company and is not part of a group of leviable entities and the earnings of the entity derived from operations in Australia is equal to or greater than $100,000,000; or

          (d)  that entity is part of a group of leviable entities where one or more entities is a foreign company or a subsidiary of a foreign company ('foreign leviable entity') and the total earnings of all of the foreign leviable entities from operations in Australia is:

              (i) equal to or greater than $100,000,000;

              or

             (ii) (A) less than $100,000,000; and

                  (B)  the total earnings of the foreign leviable entity or entities from operation in Australia and the total earnings of all other leviable entities in the group is equal to or greater than $100,000,000;

    comprising:

         (e)  where the person is an ADI or a Registered Financial Corporation, and is not a foreign company:

             (i) the total profit before tax, depreciation and amortisation (PBTDA), not adjusted for significant items; or

         (f)  where the person is a member of a group of leviable entities and any member of that group is an ADI or a Registered Financial Corporation, and the person is not a foreign company:

             (i) the PBTDA, not adjusted for significant items; or

         (g) where the person is an ADI or a Registered Financial Corporation, and the person is a foreign company:

             (i) the PBTDA, not adjusted for significant items derived from its operations in Australia; or

         (h) where the person is a member of a group of leviable entities and any member of that group is an ADI or a Registered Financial Corporation, and the person is a foreign company:

             (i) the PBTDA, not adjusted for significant items derived from its operations in Australia; or

         (i) where the person is not an ADI or a Registered Financial Corporation, and is not a foreign company:

             (i)  the total earnings before tax, interest, depreciation and amortisation (EBITDA), not adjusted for significant items; or

         (j) where the person is a member of a group of leviable entities and none of the members is an ADI or a Registered Financial Corporation, and the person is not a foreign company:

             (i) the EBITDA, not adjusted for significant items; or

         (k) where the person is not an ADI or a Registered Financial Corporation, and is a foreign company:

             (i) the EBITDA, not adjusted for significant items derived from its operations in Australia; or

         (l) where the person is a member of a group of leviable entities and none of the members is an ADI or a Registered Financial Corporation, and the person is a foreign company:

             (i) the EBITDA, not adjusted for significant items derived from its operations in Australia;