S 73BAB repealed by No 93 of 2011, s 3 and Sch 3 item 44, effective 8 September 2011. For application, savings and transitional provisions see note under s
. S 73BAB formerly read:
SECTION 73BAB HEAD COMPANY TREATED AS REGISTERED
Sections 73B to 73Z (inclusive) of this Act apply to the head company of a consolidated group or MEC group as if the head company:
were an eligible company; and
were registered under section
Industry Research and Development Act 1986
in relation to particular activities in respect of a year of income;
during any period that a subsidiary member of the group is an eligible company and registered under section 39J of that Act in relation to those activities in respect of that year of income.
S 73BAB inserted by No 117 of 2002.