Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 4 No double counting of amounts in ACA
Income Tax Assessment Act 1997
38 Transitional provision - choice where pre-commencement joining time
(1) This item applies if the joining time mentioned in paragraph 705-62(4)(a) of the Income Tax Assessment Act 1997 occurs before the day on which this item commences.
(2) Despite subsection 705-62(4) of the Income Tax Assessment Act 1997, the choice mentioned in that subsection must be made:
(a) on or before 30 June 2011; or
(b) within a further time allowed by the Commissioner.
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