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
(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.