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

164   Paragraph 703-60(3)(c)

Omit "more than 28 days before the notice of choice is given", substitute "before the relevant notice is given to the Commissioner under section 719-76 (notice of choice to consolidate)".