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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
10‑25 Meaning of Securitisation Entity10‑25 Meaning of Securitisation Entity
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10‑25 Meaning of Securitisation Entity
(1) An Entity is a Securitisation Entity for a period if it meets the conditions in subsection 820‑39(3) of the Income Tax Assessment Act 1997 throughout the period. (2) To avoid doubt, subsections 820‑39(4) and (5) of that Act apply for the purposes of subsection (1) of this section.