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

188   At the end of section 719-80

Add:

(3) The day is:

(a) if the entity is required to give the Commissioner its *income tax return for the income year during which the notifiable event happens - the day on which the company gives the Commissioner that income tax return; or

(b) otherwise - the last day in the period within which the entity would be required to give the Commissioner such a return if it were required to give the Commissioner such a return.