105J. Purpose of this Part

Terms defined in this Act

• Action 13 Report

  Action 13 Report

  Defined · s 105I

  “Action 13 Report” means the Transfer Pricing Documentation and Country‑by‑Country Reporting, Action 13 — 2015 Final Report published by the Organisation for Economic Co‑operation and Development on 5 October 2015;

  Open s 105I
• Comptroller

  Comptroller

  Defined · s 2

  “Comptroller” means the Comptroller of Income Tax appointed under section 3(1) and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 34F(9), 37L(7), 37M(5), 67(1)(a), 95, 96, 96A and 101, a Deputy Comptroller or an Assistant Comptroller so appointed;

  Open s 2
• country

  country

  Defined · s 2

  “country” includes a territory;

  Open s 2
• international tax compliance agreement

  international tax compliance agreement

  Defined · s 105I

  “international tax compliance agreement” means an agreement or arrangement that is declared by the Minister, by an order under section 105K, as an international tax compliance agreement;

  Open s 105I