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-R

SECTION 45-935   45-935   ADDITIONAL MODIFICATIONS OF SECTION 45-885  


In applying section 45-885 to members of a *MEC group, that section has effect as if, in addition to the modifications set out in the table in section 45-910 , it had been modified as set out in the following table:


Modifications of section 45-885
Item Provision: Modification:
1 Paragraph 45-885(1)(e) The paragraph is taken to have been replaced by the following paragraph:
(e) within 28 days after the starting time, or within such further period (if any) as the Commissioner allows, the Commissioner receives a notice under section 719-76 of the Income Tax Assessment Act 1997 in relation the consolidation of that other MEC group, at and after the starting time, under section 719-50 of the Income Tax Assessment Act 1997 .
2 Subsection 45-885(2) (including the note at the end of the subsection) A reference to paragraph 45-760(2)(a) is taken to be a reference to that paragraph as applied under this Subdivision
3 The note at the end of subsection 45-885(2) The reference to section 45-705 is taken to be a reference to section 45-915




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