Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-10 - PAY AS YOU GO (PAYG) INSTALMENTS  

Division 45 - Instalment payments  

Subdivision 45-S - MEC groups  

Extended operation of Subdivision 45-Q

SECTION 45-917   45-917   ASSUMPTION FOR APPLYING SECTION 45-710 (SINGLE ENTITY RULE)  


In applying section 45-710 to members of a *MEC group at a particular time, the company that is the *provisional head company of the group at that time must be assumed to be the *head company of the group at all times during the period:


(a) throughout which the group is in existence; and


(b) that is all or a part of the income year of the company that includes that particular time.




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