Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 2   Amendments commencing first day of the next quarter

Taxation Administration Act 1953

140   Paragraph 286-80(4B)(a) in Schedule 1

Repeal the paragraph, substitute:

(a) the Commissioner makes an assessment of:

(i) the entity's income tax for the income year that includes that day; or

(ii) if the entity was a *subsidiary member of a *consolidated group or a *MEC group for the income year that includes that day - the income tax, for that income year, of another *member of that group; and