s 83 Application of other ITA provisions
83.—(1) This section applies other ITA provisions for the purposes of this Act. (2) Section 6 of the ITA applies with the following modifications:(a) a reference in that section to any document, information, return, or assessment list relating to income or items of income of a person is to any document, information, return, or assessment list relating to the GloBE income or loss or items of GloBE income or loss of any entity for a financial year; (b) a reference in section 6(13) to information relating to a person is to information relating to an entity; (c) regulations may be made under section 84 (instead of under section 7 of the ITA) for matters to be prescribed for that section. (3) Any person who contravenes section 6 of the ITA as applied by subsection (2) is guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months. (4) Sections 8, 8A and 9 of the ITA apply with the following modifications:(a) a reference to a company is to an entity; (b) a reference to a return, estimate, statement, notice, direction or other document is to a return, estimate, statement, notice, direction or other document under this Act; (c) regulations may be made under section 84 (instead of section 8A of the ITA) for the matters in section 8A(3) and (4) as applied by this subsection.