New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 24 Consolidation: pay as you go (PAYG) instalments
Part 1 Amendment of the Taxation Administration Act 1953
16 At the end of section 45-860 in Schedule 1
Add:
(4) For the purposes of this section, the starting time is the time at which Subdivision 45-Q starts to apply to the *head company of the group because of subsection 45-705(2) or subparagraph 45-705(3)(c)(ii), (4)(d)(ii) or (iv).
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