The New Australian Anti-Avoidance Rules in Regard to Multinational Corporations

Multiple Choice

The new Australian anti-avoidance rules in regard to multinational corporations do not apply to which one of the following options?

A) Significant global entities
B) An entity or consolidated group of entities with an annual global income of less than $1 billion
C) An entity or consolidated group of entities with an annual global income of $1 billion or more
D) A foreign entity that has an Australian permanent establishment