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
179 Paragraph 719-50(4)(b)
Repeal the paragraph, substitute:
(b) another company (the other company ) that was an eligible tier-1 company at the start of the specified day ceased to exist at a time before:
(i) the day on which the company mentioned in paragraph (a) gives the Commissioner its *income tax return for the income year during which the day specified in the choice occurs; or
(ii) the last day in the period within which the company mentioned in paragraph (a) would be required to give the Commissioner such a return if it were required to give the Commissioner such a return; and
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