Income Tax Assessment Act 1997
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Hide history noteSECTION 719-79 Notice of appointment of provisional head company after formation of group 719-79(1)
This section applies if an entity is appointed to be the *provisional head company of a *MEC group because of a choice under subsection 719-60(3) .
719-79(2)
The *provisional head company must give the Commissioner a notice in the *approved form containing the following information:
(a) the identity of the provisional head company;
(b) the day on which the choice was made;
(c) the day on which the *cessation event mentioned in subsection 719-60(3) occurs.
719-79(3)
The notice must be given no later than:
(a) if:
(i) the group came into existence because of a choice under section 719-50 ; and
the day on which the notice mentioned in subparagraph (ii) is given; or
(ii) the event happens more than 28 days before a notice under section 719-76 in relation to the choice is given;
(b) in any other case - 28 days after the *cessation event.
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