Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 18   Choice to consolidate

Income Tax Assessment Act 1997

180   Section 719-55

Repeal the section, substitute:

719-55 When choice starts to have effect

A choice under section 719-50 is taken to have started to have effect on the day specified in the choice.