Generally speaking, a significant global entity is:
(a) a global parent entity with an annual global income of $1 billion or more; or
(b) any member of such a global parent entity's group.
Table of sections
Operative provisions
960 - 555 Meaning of significant global entity
960 - 560 Meaning of global parent entity
960 - 565 Meaning of annual global income
960 - 570 Meaning of global financial statements
960 - 575 Meaning of notional listed company group