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

Schedule 5   Consolidation

Part 4   No double counting of amounts in ACA

Income Tax Assessment Act 1997

38   Transitional provision - choice where pre-commencement joining time

(1) This item applies if the joining time mentioned in paragraph 705-62(4)(a) of the Income Tax Assessment Act 1997 occurs before the day on which this item commences.

(2) Despite subsection 705-62(4) of the Income Tax Assessment Act 1997, the choice mentioned in that subsection must be made:

(a) on or before 30 June 2011; or

(b) within a further time allowed by the Commissioner.