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GT Shield
"GloBE Information Return"

means—

(a) in an international context, a return conforming to the requirements of Articles 8.1.4 to 8.1.6 of the GloBE Model Rules; and
(b) in a domestic context, a return under section 25 of the Tax Administration Act taking into account the GloBE Information Return as defined in the GloBE Model Rules;