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

137   Paragraph 284-90(1B)(a) in Schedule 1

Repeal the paragraph, substitute:

(a) the Commissioner makes an assessment of:

(i) your income tax for the income year that includes your trigger day; or

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