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
172 Paragraph 719-40(1)(e)
Omit "within the applicable period worked out under subsection (2), the company mentioned in paragraph (b) gives the Commissioner a written notice, in the *approved form", substitute "the company mentioned in paragraph (b) makes a choice in writing no later than the day mentioned in subsection (2)".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).