Document ID: chunk:federal_register_of_legislation:C2024A00132:section:34:p3
Version: federal_register_of_legislation:C2024A00132
Segment Type: section
Provision Reference: s 34 (pt 3/3)
Character Range: 40172–41506

Rules made for the purposes of this paragraph define Material Competitive Distortion—has the meaning given by the Rules.
Note: Section 35 allows the Rules to provide for currency translation in respect of amounts of aggregate variation.
MNE Group: see subsection 14(1).
Multi‑Parented MNE Group has the meaning given by the Rules.
Non‑profit Organisation: see subsection 22(2).
OECD means the Organisation for Economic Cooperation and Development.
OECD Model Tax Convention means the Model Tax Convention on Income and on Capital published (from time to time) by the Council of the OECD.
Ownership Interest: see section 38.
Ownership Interest Percentage: see section 39.
Pension Fund: see subsection 23(1).
Pension Services Entity: see subsection 23(2).
Permanent Establishment: see subsection 19(1).
Qualified IIR has the meaning given by the Rules.
Real Estate Investment Vehicle: see subsection 24(1).
Rules means Rules made under subsection 29(1).
Securitisation Entity has the meaning given by the Rules.
Stateless Constituent Entity: see subsections 41(3), 42(3) and 43(2).
Tax Treaty means an agreement for the avoidance of double taxation with respect to taxes on income and on capital.
this Act: see subsection 3(5).
Ultimate Parent Entity: see subsection 13(3) and paragraph 18(4)(c).
UTPR Top‑up Tax Amount: see section 11.