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

186   Subparagraph 719-80(2)(b)(iii)

Omit "more than 28 days before notice of the choice is given", substitute "before the relevant notice is given to the Commissioner under section 703-58 (notice of choice to consolidate)".