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<h1>Definition of 'Parent Entity' in International Groups Explained for Section 286(9)(h) of the Income Tax Act 1961.</h1> A 'Parent Entity' within an international group is defined as a constituent entity holding an interest in other entities of the group. It must prepare a consolidated financial statement as required by applicable laws or accounting standards of its resident country, or it would need to do so if its equity shares were publicly listed. No other entity in the group should be obligated to prepare such a statement due to ownership interests in the parent entity. This definition is relevant for section 286(9)(h) of the Income Tax Act 1961.
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