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

156   At the end of subsection 703-50(1)

Add:

Note: The head company of the group must give the Commissioner a notice in the approved form containing information about the group (see sections 703-58 and 703-60).