Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)
Schedule 3 Miscellaneous amendments
Part 2 Amendments commencing first day of the next quarter
Taxation Administration Act 1953
140 Paragraph 286-80(4B)(a) in Schedule 1
Repeal the paragraph, substitute:
(a) the Commissioner makes an assessment of:
(i) the entity's income tax for the income year that includes that day; or
(ii) if the entity was a *subsidiary member of a *consolidated group or a *MEC group for the income year that includes that day - the income tax, for that income year, of another *member of that group; and
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