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

Schedule 5   Consolidation

Part 18   Choice to consolidate

Income Tax (Transitional Provisions) Act 1997

190   Paragraph 701D-15(3)(a)

Repeal the paragraph, substitute:

(a) the day on which the head company must give the notice under section 703-58 of the Income Tax Assessment Act 1997 (notice of choice to consolidate); and