'Consolidated financial statements of the multi‑parented MNE group or multi‑parented large‑scale domestic group' are the combined consolidated accounts referred to in the definitions of 'stapled structure' and 'dual‑listed arrangement', prepared under an acceptable accounting standard deemed to be the accounting standard of the ultimate parent entity. A 'dual‑listed arrangement' requires contractual combination, fixed‑ratio distributions, single‑unit management under contract, independent capital‑market listings, and consolidated audited statements. A 'stapled structure' requires 50% or more combined ownership interests that cannot be transferred independently and a consolidated audited statement by one ultimate parent.

Entities and constituent entities of two or more groups that form a multi‑parented MNE group or multi‑parented large‑scale domestic group are treated as members of a single such group. A constituent entity is one consolidated line‑by‑line or whose controlling interests are held by entities in the group, unless excluded. The separate ultimate parents are treated as the ultimate parents of the multi‑parented group. Sections 111E–111J apply to parent and ultimate parent entities for their allocable share of top‑up tax; Sections 111L–111N and 111AZ apply to constituent entities. Ultimate parent entities must file the top‑up tax information return under section 111AAI unless a designated filing entity is appointed.